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SUP 16.1 Application

SUP 16.1.1 R 21/06/2001

This chapter applies to every firm within a category listed in column (2) of the table in SUP 16.1.3 R and in accordance with column (3) of that table.

SUP 16.1.1A D 23/07/2010

22The directions and guidance in SUP 16.13 apply to an authorised payment institution and a small payment institution.

SUP 16.1.2 G 01/01/2008

The only categories of firm to which no section of this chapter applies are:

(1)
an ICVC;
(2)
an incoming EEA firm or incoming Treaty firm, unless it is:
1. (a)
  a firm of a type listed in SUP 16.1.3 R as a type of firm to which SUP 16.6, SUP 16.7,17 5SUP 16.9 or 17SUP 16.12 applies; or
  17
2. (b)
  an insurer with permission to effect or carry out life policies;
3. (c)
  a firm with permission to establish, operate or wind up a personal pension scheme or 14 a stakeholder pension scheme;3
  14
(3)
a UCITS qualifier.

SUP 16.1.3 R 06/08/2009

Application of different sections of SUP 16

8 8 8 8 8 8 8 8 8 11 9 9 9 9 8 8 8 8 8

(1) Section(s)	(2) Categories of firm to which section applies			(3) Applicable rules and guidance
SUP 16.1 , SUP 16.2 and SUP 16.3	All categories of firm except:			Entire sections
	(a)	an ICVC;
	(b)	an incoming EEA firm or incoming Treaty firm , which is not:
		(i)	a firm of a type to which SUP 16.6 or 20 SUP 16.12 20 applies; or
		(ii)	an insurer with permission to effect or carry out life policies; or
		(iii) 3	a with to establish, operate or wind up a stakeholder pension scheme;14a firm with permission to establish, operate or wind up a personal pension scheme or a stakeholder pension scheme;14
	(c)	a UCITS qualifier.
SUP 16.4 and SUP 16.5 2	All categories of firm except:			Entire sections
	(-a)	a credit union;2
	(a)	an ICVC;
	(b)	an incoming EEA firm;
	(c)	an incoming Treaty firm;
	(d)	a non-directive friendly society;
	(e) 4	[deleted] 4
	(f)	a sole trader;
	(g)	a service company;
	(h)	a UCITS qualifier;8 8
	(i) 8	a firm with permission to carry on only retail investment activities;8
	(j) 8	a firm with permission to carry on only insurance mediation activity , home finance mediation activity,16 or both;8 16
	(k) 8	a firm falling within both (i) and (j)8
SUP 16.6	Bank, ELMI			SUP 16.6.4 R to SUP 16.6.5 R
	Depositary of an ICVC			SUP 16.6.6 R to SUP 16.6.9 G
	OPS firm			SUP 16.6.6 R to SUP 16.6.8 R
	Trustee of an AUT			SUP 16.6.6 R to SUP 16.6.9 G
SUP 16.7	Bank , other than an EEA bank with permission for cross border services only.1 18			SUP 16.7.7 R to SUP 16.7.15 R18
	Building society 18			SUP 16.7.16 R to SUP 16.7.19 R18
	Service company			SUP 16.7.20 R to SUP 16.7.21 R
	UK ISPV 15			SUP 16.7.21A R and SUP 16.7.21B R15
	Securities and futures firm (other than an oil market participant to which IPRU(INV) 3 does not apply)			SUP 16.7.22 R to SUP 16.7.34 G
	Investment management firm			SUP 16.7.35 R to SUP 16.7.41 R
	Authorised professional firm (note)			SUP 16.7.54 R and SUP 16.7.54A R12
	Society of Lloyd's			SUP 16.7.55 R to SUP 16.7.56 R and SUP 16.7.59 R (1) and SUP 16.7.59 R (2)
	Members' adviser			SUP 16.7.57 R to SUP 16.7.58 R , SUP 16.7.59 R (3) , SUP 16.7.60 G and SUP 16.7.61 G 17
	Credit Union 18 2			SUP 16.7.62 R to SUP 16.7.63 R 18 2
	ELMI			SUP 16.7.64 R to SUP 16.7.66 R
	UCITS management company 6			6 SUP 16.7.67 R to SUP 16.7.72 R 17
	Member of a financial conglomerate 10 18			SUP 16.7.82 R to SUP 16.7.83 R 10 18
	13 Insurer Friendly society			SUP 16.7.73 R to SUP 16.7.75 R
	A firm not subject to other reporting requirements in SUP 16.7.1 G - SUP 16.7.75 R (nor to reporting requirements in IPRU(INS) or IPRU(FSOC)):8 11 12			SUP 16.7.76 R to SUP 16.7.81 G 8 8 11
	(1) 8	with permission to carry on one or more of:8
		(a) 8	insurance mediation activity ; or 8
		(b) 8	home finance mediation activity;16 or8 16
		(c) 8	home finance providing activity;16 or8 16
		(d) 8	administering a home finance transaction;16 or8 16
	(2) 8	which is a personal investment firm 8 11
SUP 16.8	Insurer with permission to effect or carry out life policies , unless it is a non-directive friendly society 3			Entire section
	3 Firm with permission to establish, operate or wind up a personal pension scheme or a stakeholder pension scheme 14 14			Entire section 3
SUP 16.9 5	Firm with permission to advise on investments ; arrange (bring about) deals in investments ; make arrangements with a view to transactions in investments ; or arrange safeguarding and administration of assets 5			Entire section 5
SUP 16.10 9	All categories of firm except: 9			Entire section 9
	(a) 9	an ICVC ; 9
	(b) 9	a UCITS qualifier ; 21
	(c) 9	a credit union; and21 9
	21 (d)	a dormant account fund operator.
SUP 16.11 8	A firm , other than a managing agent , which is:8			Entire section 8
	(1) 8	a home finance provider;16 or8 16
	(2) 8	an insurer ; or 8
	(3) 8	the operator of a regulated collective investment scheme or an investment trust savings scheme ; or 8
	(4) 8	a person who issues or manages the relevant assets of the issuer of a structured capital-at-risk product 8.
17 SUP 16.12	A firm undertaking the regulated activities as listed in SUP 16.12.4 R, unless exempted in SUP 16.12.1 G			Sections as relevant to regulated activities as listed in SUP 16.12.4 R

SUP 16.1.4 G 01/01/2008

(1)
This chapter contains requirements to report to the FSA on a regular basis. These requirements include reports relating to a firm's financial condition, and to its compliance with other rules and requirements which apply to the firm. Where the relevant requirements are set out in another section of the Handbook, this chapter contains cross references. An example of this is financial reporting for insurers and friendly societies.
(2)
Where such requirements already apply to a firm under legislation other than the Act, they are not referred to in this chapter. An example of this is reporting to the FSA by building societies under those parts of the Building Societies Act 1986 which have not been repealed.
(3)
Requirements for individual firms reflect:
1. (a)
  the category of firm;
2. (b)
  the nature of business carried on;
3. (c)
  whether a firm has its registered office (or if it does not have a registered office, its head office) in the United Kingdom; 17
4. (d)
  whether a firm is an incoming EEA firm or incoming Treaty firm; and17
  17
5. (e)
  the regulated activities the firm undertakes.17

SUP 16.1.5 G 01/11/2007

[deleted]19

SUP 16.1.6 G 01/11/2007

[deleted]19

SUP 16.2 Purpose

SUP 16.2.1 G 21/06/2001

(1)
In order to discharge its functions under the Act, the FSA needs timely and accurate information about firms. The provision of this information on a regular basis enables the FSA to build up over time a picture of firms' circumstances and behaviour.
(2)
Principle 11 requires a firm to deal with its regulators in an open and cooperative way, and to tell the FSA appropriately anythingof which the FSA would reasonably expect notice. The reporting requirements are part of the FSA's approach to amplifying Principle 11 by setting out in more detail the information that the FSA requires. They supplement the provisions of SUP 2 (Information gathering by the FSAon its own initiative) and SUP 15 (Notifications to the FSA). The reports required under these rules help the FSA to monitor firms' compliance with Principles governing relationships between firms and their customers, with Principle 4, which requires firms to maintain adequate financial resources, and with other requirements and standards under the regulatory system.

SUP 16.3 General provisions on reporting

Application

SUP 16.3.1 G 01/01/2008

The effect of SUP 16.1.1 R is that this section applies to every firm except:

(1)
an ICVC;
(2)
an incoming EEA firm or incoming Treaty firm, which is not:
1. (a)
  a firm of a type listed in SUP 16.1.3 R as a firm to which section SUP 16.6,14SUP 16.7 or SUP 16.1214 applies;
  14
2. (b)
  an insurer with permission to effect or carry out life policies;
(3)
a UCITS qualifier.

Structure of the chapter

SUP 16.3.2 G 23/07/2010

This chapter has been split into the following 14sections, covering:

5 3 5 14

(1)
annual controllers reports (SUP 16.4);
(2)
annual close links reports (SUP 16.5);
(3)
compliance reports (SUP 16.6);
(4)
financial reports (SUP 16.7);
(5)
persistency reports (SUP 16.8);
5 3
(6)
annual appointed representatives reports (SUP 16.9);5
5 3
(7)
Verification of standing data (SUP 16.10);5 8
14
(8)
product sales data reporting (SUP 16.11);
5 14 19
(9)
integrated regulatory reporting (SUP 16.12); and19 14
(10)
reporting under the Payment Services Regulations.19

SUP 16.3.3 G 30/09/2003

The annual controllers, annual close links , persistency and annual appointed representatives reports sections are the same for all categories of firm to which they apply.3

SUP 16.3.4 G 01/01/2008

The compliance section is14set out by category of firm, with detailed requirements set out in tables giving:

14 14

(1)
a brief description of each report;
(2)
the frequency with which the report is required; and
(3)
the due date for submission of the report.

SUP 16.3.5 G 21/06/2001

Further requirements about the reports, such as form and content, are set out in the sections for each category of firm, where this is appropriate. In many cases, however, it is more appropriate to provide this information by means of a separate annex; in these cases the relevant section refers to the annex.

How to submit reports

SUP 16.3.6 R 18/04/2002

A periodic report required to be submitted under this chapter, or under any other rule, must be submitted in writing in accordance with SUP 16.3.7 R to SUP 16.3.10 G, unless:

(1)
a contrary intention appears; or
(2)
the report is required under the listing rules. 2

SUP 16.3.7 R 01/01/2007

A report or data item 13 must:

(1)
give the firm's FSA firm reference number (or all the firms' FSA firm reference numbers in those cases where a report is submitted on behalf of a number of firms,as set out in SUP 16.3.25 G)13; and
(2)
if submitted in paper form, be submitted with the cover sheet contained in SUP 16 Annex 13 fully completed13.2 1

SUP 16.3.8 R 21/06/2001

A written report must be:

(1)
given to or addressed for the attention of the firm's usual supervisory contact at the FSA; and
(2)
delivered to the FSA by one of the methods listed in SUP 16.3.9 R.

SUP 16.3.9 R 01/01/2007

Method of submission of reports (see SUP 16.3.8 R)

7 8

Method of delivery
1.	Post to the published address of the FSA for postal submission of reports
2.	Leaving the report at the published address of the FSA for hand delivery of reports and obtaining a dated receipt
3.	Electronic mail to an address for the firm's usual supervisory contact at the FSA and obtaining an electronic confirmation of receipt
4.	Hand delivery to the firm's usual supervisory contact at the FSA and obtaining a dated receipt
5.	Fax to the number notified by the firm's usual supervisory contact at the FSA, and receiving a successful transmission report for all pages of the report.7 2
6.	Online submission via the FSA's website at www.fsa.gov.uk 8
137.	Electronic submission via the Early Reporting System available from or through the FSA's website.13

SUP 16.3.10 G 25/07/2005

(1)
The current published address of the FSA for postal submission of reports is:
The Financial ServicesAuthority
PO BOX 35747
London E14 5WP
(2)
The current published address of the FSA for hand delivery of reports is:
1. (a)
  The Financial ServicesAuthority
  25 The North Colonnade
  Canary Wharf
  London E14 5HS
  if the firm's usual supervisory contact at the FSA is based in London, or:
2. (b)
  The Financial ServicesAuthority
  Quayside House
  127 Fountainbridge
  Edinburgh EH3 8DJ
  if the firm's usual supervisory contact at the FSA is based in Edinburgh.2

Complete reporting

SUP 16.3.11 R 21/06/2001

A firm must submit reports required under this chapter to the FSA containing all the information required.

SUP 16.3.12 G 21/06/2001

SUP 15.6 refers to and contains requirements regarding the steps that firms must take to ensure that information provided to the FSA is accurate and complete. Those requirements apply to reports required to be submitted under this chapter.

Timely reporting

SUP 16.3.13 R 01/04/2005

(1)
A firm must submit a report required by this chapter in the frequency, and so as to be received by the FSA no later than the due date, specified for that report.
(2)
If the due date for submission of a report required by this chapter falls on a day which is not a business day, the report must be submitted so as to be received by the FSA no later than the first business day after the due date.
(3)
If the due date for submission of a report required by this chapter is a set period of time after the quarter end, the quarter ends will be the following dates, unless another rule or the reporting form states otherwise:
1. (a)
  the firm's accounting reference date;
2. (b)
  3 months after the firm's accounting reference date;
3. (c)
  6 months after the firm's accounting reference date; and
4. (d)
  9 months after the firm's accounting reference date.
(4)
If the due date for submission of a report required by this chapter is a set period of time after the end of a half-year, a quarter, or a month, the dates will be determined by (a) or (b) below except where otherwise indicated:5
1. (a)
  the firm's accounting reference date;5
2. (b)
  monthly, 3 monthly or 6 months after the firm's accounting reference date, as the case may be.5

Failure to submit reports

SUP 16.3.14 R 01/06/2006

(1)
If a firm does not submit a complete report by the date on which it is due in accordance with the rules in, or referred to in,12 this chapter or the provisions of relevant legislation12 and any prescribed submission procedures, the firm must pay an administrative fee of £250.15
(2)
The administrative fee in (1) does not apply in respect of quarterly reports required to be submitted by credit unions whose liability to pay a periodic fee under FEES 4.2.1 R in respect of the A.1 activity group in FEES 4 Annex 1R, for the financial year prior to the due date for submission of the report, was limited to the payment of the minimum fee11.15

SUP 16.3.14A G 28/08/2007

9Failure to submit a report in accordance with the rules in, or referred to in,12 this chapter or the provisions of relevant legislation12 may also lead to the imposition of a financial penalty and other disciplinary sanctions (seeDEPP 6.6.1 G-DEPP 6.6.5 G16). A firm may be subject to reporting requirements under relevant legislation other than the Act, not referred to in this chapter. An example of this is reporting to the FSA by building societies under those parts of the Building Societies Act 1986 which have not been repealed (see SUP 16.1.4 G).12 If it appears to the FSA that, in the exceptional circumstances of a particular case, the payment of any fee would be inequitable, the FSA may reduce or remit all or part of the fee in question which would otherwise be payable (see 10FEES 2.3).10

SUP 16.3.15 G 21/06/2001

The FSA may from time to time send reminders to firms when reports are overdue. Firms should not, however, assume that the FSA has received a report merely because they have not received a reminder.1

SUP 16.3.16 G 21/06/2001

The firm is responsible for ensuring delivery of the required report at the FSA's offices by the due date. If a report is received by the FSA after the due date and the firm believes its delivery arrangements were adequate, it may be required to provide proof of those arrangements. Examples of such proof would be:

(1)
"proof of posting" receipts from a UK post office or overseas equivalent which demonstrates that the report was posted early enough to allow delivery by the due date in accordance with the delivery service standards prescribed by the relevant postal authority; or
(2)
recorded postal delivery receipts showing delivery on the required day; or
(3)
records of a courier service provider showing delivery on the required day.

Change of accounting reference date

SUP 16.3.17 R 04/10/2010

(1)
A firm must notify the FSA if it changes its accounting reference date.
(2)
When a firm extends its accounting period, it must make the notification in (1) before the previous accounting reference date.
(3)
When a firm shortens its accounting period, it must make the notification in (1) before the new accounting reference date.4
(4)
SUP 16.10.4A R to SUP 16.10.4C G (Method of reporting Requirement to check the accuracy of standing data and to report changes to the FSA changes in standing data) apply to any notification made under (1).18

SUP 16.3.18 G 21/06/2001

SUP 16.2.1 G emphasises the importance to the FSA of timely and accurate information. The extension of a firm's accounting period to more than 15 months may hinder the timely provision of relevant and important information to the FSA. This is because many due dates for reporting to the FSA are linked to firms'accounting reference dates. Indeed, for some categories of firm, the only reports required by the FSA have due dates for submission which are linked to the firm's accounting reference date.If the extension of a firm's accounting period appears likely to impair the effectiveness of the FSA's supervisory work, the FSA may take action to ensure that it continues to receive the information it requires on a timely basis. This may include the use of any of the tools of supervision set out in SUP 1.4.5 G.

SUP 16.3.19 G 21/06/2001

If more than one firm in a group intends to change its accounting reference date at the same time, a single notification may be given to the FSA, as described in SUP 15.7.8 G.

Underwriting agents: submission to the Society of Lloyd's

SUP 16.3.20 R 21/06/2001

(1)
Paragraph (2) applies in relation to reports required under this chapter within the scope of any arrangements made by the FSA with the Society of Lloyd's under paragraph 6(2) of Schedule 1 to the Act.
(2)
An underwriting agent must submit the reports in (1) to the Society of Lloyd's rather than to the FSA.

SUP 16.3.21 G 21/06/2001

See SUP 15.7.13 G and SUP 15.7.14 G for guidance on arrangements in SUP 16.3.20 R.

Service of Notices Regulations

SUP 16.3.22 G 21/06/2001

The Financial Services and Markets Act 2000 (Service of Notices) Regulations 2001 (SI 2001/1420) contain provisions relating to the service of documents on the FSA. They do not apply to reports required under SUP 16, because of the specific rules in this section.

Confidentiality and sharing of information

SUP 16.3.23 G 21/06/2001

When the FSA receives a report which contains confidential information and whose submission is required under this chapter, it is obliged under Part XXIIIof the Act (Public Record, Disclosure of Information and Co-operation) to treat that information as confidential. (See SUP 2.2.4 G)

SUP 16.3.24 G 21/06/2001

SUP 2.3.12 G states that the FSA may pass to other regulators information which it has in its possession. Such information includes information contained in reports submitted under this chapter. The FSA's disclosure of information to other regulators is subject to SUP 2.2.4 G (Confidentiality of information).

Reports from groups

SUP 16.3.25 G 01/01/2008

If this chapter requires the submission of a report or data item 13 covering a group, a single report or data item 13 may be submitted, and so satisfy the requirements of all firms in the group. Such a report or data item 13 should contain the information required from all of them, meet all relevant due dates and indicate all the firms on whose behalf it is submitted; if necessary a separate covering sheet should list the firms on whose behalf a report or data item 13 is submitted. Nevertheless, the requirement to provide a report or data item 13, and the responsibility for the report or data item 13, remains6 with each firm in the group. However, reporting requirements that apply to a firm, by reason of the firm being a member of a financial conglomerate, are imposed on only one member of the financial conglomerate (see, for example, SUP 16.12.32 R14).6

SUP 16.3.26 G 01/12/2009

Examples of reports covering a group are:

(1)
the compliance reports required from banks under SUP 16.6.4 R;
(2)
annual controllers reports required under SUP 16.5.4 R;
(3)
annual close links reports required under SUP 16.5.4 R
(4)
consolidated financial reports required from banks under SUP 16.7.7 R;
(5)
consolidated reporting statements required from securities and futures firms under SUP 16.7.24 R;17
(6)
reporting in relation to defined liquidity groups under SUP 16.12.17

SUP 16.4 Annual controllers report

Application

SUP 16.4.1 G 01/12/2004

This section applies to every firm except those firms excluded from its operation by SUP 16.1.1 R and SUP 16.1.3 R. 6 3 2

SUP 16.4.2 G 28/03/2009

This section may be of relevance to a directive friendly society:

(1)
if it has 10 members or less;
(2)
if it has a delegate voting system and has 10 delegates or less; or
(3)
if it has 20 members or less and effects or carries out group insurance contracts where one person may exercise one vote on behalf of the members of a group and one vote in their private capacity; or

where a member or delegate, whether alone or acting in concert8, is entitled to exercise, or control the exercise of, 10% or more of the total voting power.

SUP 16.4.2A G 28/03/2009

8This section may be of relevance to non-directive firms.

SUP 16.4.3 G 21/06/2001

Requirements for notifications of a change in control can be found in SUP 11 (Controllers and close links).

Purpose

SUP 16.4.4 G 28/03/2009

A firm and its controllers are required to notify certain changes in control (see7SUP 11 (Controllers and close links)). The purpose of the rules and guidance in this section is:

(1)
to ensure that, in addition to such notifications, the FSA receives regular and comprehensive information about the identities of all of the controllers of a firm, which is relevant to a firm's continuing to satisfy the threshold conditions (see COND 2.3);
8
(2)
to implement certain requirements relating to annual reporting of controllers which must be imposed on firms under the Investment Services Directive, the Banking Consolidation Directive, the Consolidated Life Directive 7 and the Third Non-Life Directive; and
7
(3)
to support the FSA's functions under Part XIIof the Act (Notices of acquisitions of control8 over UK 8authorised persons) (see SUP 11 (Controllers and close links)).
8

Reporting requirement

SUP 16.4.5 R 28/03/2009

(1)
A firm must submit a report to the FSA annually, containing the information in (3) or (4) (as applicable).
(2)
A firm must submit the report in (1) to the FSA within four months of the firm's accounting reference date.
(3)
If a firm is not aware:
1. (a)
  that it has any controllers; or
2. (b)
  of any changes in the identity of its controllers since the submission of its previous report under (1); or
3. (c)
  of any changes in the percentage of shares or voting power in the firm held by any controllers (alone or acting in concert8) since the submission of its previous report;
  8
then the report in (1) must confirm this.
(4)
Unless (3) applies, the report in (1) must contain a list of all the controllers as at the firm's accounting reference date of which it is aware and, for each such controller, state:
1. (a)
  its name;
2. (b)
  the percentage of voting power in the firm, or in the firm's parent undertaking, which it is entitled to exercise or control the exercise of, whether alone or acting in concert8;
  8
3. (c)
  the percentage of shares in the firm, or in the firm's parent undertaking, which it holds, whether alone or acting in concert8;
  8
4. (d)
  if the controller is a body corporate, its country of incorporation, address and registered number; and
5. (e)
  if the controller is an individual, his date and place of birth.
(4A)
5A firm that is a regulated entity must include in its report to the FSA under (1) whether any consolidation group of which it is a member is a third-country banking and investment group.
(4B)
5A firm does not have to give notice to the FSA under (4A) if it, or another member of the third-country banking and investment group, has already given notice to the FSA of the relevant fact.
(5)
[deleted]8
8

SUP 16.4.6 G 21/06/2001

The information required by SUP 16.4.5 R(4) may be provided in the form of a group organisation chart.

SUP 16.4.7 G 21/06/2001

If a group includes more than one firm, a single annual controllers report may be submitted, and so satisfy the requirements of all firms in the group. Such a report should contain the information required from all of them, meet all relevant due dates, indicate all the firms on whose behalf it is submitted and give their FSA firm reference numbers. Nevertheless, the requirement to provide a report, and the responsibility for the report, remain with each firm in the group.1

SUP 16.4.8 G 21/06/2001

A firm may submit a single report satisfying the requirements of its annual controllers report (SUP 16.4.5 R) and its annual close links report (SUP 16.5.4 R). Such a report should contain the information required on both controllers and close links.

SUP 16.4.9 G 21/06/2001

Firms are reminded of the requirement in SUP 11.4.10 R to take reasonable steps to keep themselves informed about the identity of their controllers.

Exceptions: friendly societies and building societies

SUP 16.4.10 R 01/03/2003

If a firm is a friendly society or a building society, then it is required to submit a report under SUP 16.4.5 R only if it is aware that it has a controller.4

SUP 16.4.11 R 28/03/2009

3In SUP 16.4.5 R and SUP 16.4.10 R, a building society may regard a person as not being a controller if that person is exempt from the obligation to notify a change in control under The Financial Services and Markets Act 2000 (Controllers) (Exemption) Order 2009 (SI 2009/7748) (see SUP 11.3.2A G (2)).

8 8

Exception: insurers

SUP 16.4.12 R 01/03/2003

4An insurer need not submit a report under SUP 16.4.5 R to the extent that the information has already been provided to the FSA under IPRU(INS) 9.30R (Additional information on controllers).

SUP 16.5 Annual Close Links Reports

Application

SUP 16.5.1 G 01/06/2010

This section applies to every firm listed in SUP 11.1.1 R (1) to SUP 11.1.1 R (6),5 except those firms excluded from its operation by SUP 16.1.1 R and SUP 16.1.3 R or which have elected to report on a monthly basis in accordance with SUP 11.9.5 R.5 4 3 2

Purpose

SUP 16.5.2 G 21/06/2001

A firm is required to notify the FSA of changes to its close links (see SUP 11.9). Threshold condition 3 (Close links) provides that, if a firm has close links with another person, the FSA must be satisfied that:

(1)
those close links are not likely to prevent the FSA's effective supervision of the firm; and
(2)
where it appears to the FSA that the person is subject to the laws, regulations or administrative provisions of a territory which is not an EEA State, neither the foreign provisions, nor any deficiency in their enforcement, would prevent the FSA's effective supervision of the firm.

SUP 16.5.3 G 21/06/2001

The purposes of the rules and guidance in this section are:

(1)
to ensure that, in addition to such notifications, the FSA receives regular and comprehensive information about the identities of all persons with whom a firm has close links, which is relevant to a firm's continuing to satisfy the threshold condition 3 (Close links) (see SUP 2.3) and to the protection of consumers; and
(2)
to implement certain requirements relating to the provision of information on close links which must be imposed on firms under the 'Post-BCCI Directive'.

Report

SUP 16.5.4 R 01/06/2010

(1)
A firm must submit a report to the FSA annually by completing the Close Links Notification Form (see SUP 11.9.3 AG) and must include5 the information in (3) or (4) (as applicable) and (5)5.
(2)
A firm must submit the report in (1) to the FSA within four months of the firm'saccounting reference date.
(3)
If a firm is not aware:
1. (a)
  that it has any close links; or
2. (b)
  of any material changes to the details in (4) (a) to (c) in respect of its close links since the submission of its previous report under (1);
then the report in (1) must confirm this.
(4)
Unless (3) applies, the report in (1) must contain a list of all persons with whom the firm has close links as at the firm's accounting reference date of which it is aware, and for each such person state:
1. (a)
  its name;
2. (b)
  the nature of the close links;
3. (c)
  if the close link is with a body corporate, its country of incorporation, address and registered number; and
4. (d)
  if the close link is with an individual, his date and place of birth.
(5)
The firm must also submit a group organisation chart.5

SUP 16.5.5 G 01/06/2010

[deleted]5

SUP 16.5.6 G 21/06/2001

If a group includes more than one firm, a single annual close links report may be submitted and so satisfy the requirements of all firms in the group. Such a report should contain the information required from all of them, meet all relevant due dates, indicate all the firms on whose behalf it is submitted and give their FSA firm reference numbers. Nevertheless, the requirement to provide a report, and the responsibility for the report, remain with each firm in the group.1

SUP 16.5.7 G 21/06/2001

SUP 16.5.8 R 21/06/2001

If a firm is an unincorporated friendly society, then it is only required to submit a report under SUP 16.5.4 R if it is aware that it has close links.

SUP 16.6 Compliance reports

Application

SUP 16.6.1 G 21/06/2001

The effect of SUP 16.1.1 R is that this section applies to every firm within a category listed in the left hand column of the table in SUP 16.6.2 G.

SUP 16.6.2 G 21/06/2001

Applicable provisions of this section (see SUP 16.6.1 G)

Category of firm	Applicable provisions
Bank, ELMI	SUP 16.6.4 R - SUP 16.6.5 R
Trustee of an AUT Depositary of an ICVC	SUP 16.6.6 R - SUP 16.6.9 G
OPS firm	SUP 16.6.6 R - SUP 16.6.8 R

Purpose

SUP 16.6.3 G 21/06/2001

The FSA performs part of its supervision work by reviewing and analysing information about firms' records of compliance with the requirements and standards under the regulatory system. The type of report the FSA requires will vary, depending on the type of business a firm undertakes. The requirements in SUP 16.6 represent an interim approach to compliance reporting, based mainly on the reporting requirements, which previous regulators applied to firms. This information helps the FSA to determine whether a firm is complying with the requirements applicable to its business, and what procedures it is operating to ensure its compliance.

Banks

SUP 16.6.4 R 21/06/2001

A bank and an ELMI must submit compliance reports to the FSA in accordance with SUP 16.6.5 R.

SUP 16.6.5 R 21/06/2001

Compliance reports from a bank and an ELMI (see SUP 16.6.4 R)

Report	Frequency	Due date
List of all overseas regulators for each legal entity in the firm's group	Annually	6 months after the firm's accounting reference date
Organogram showing the authorised entities in the firm's group	Annually	6 months after the firm's accounting reference date

Trustees of authorised unit trust schemes, depositaries of ICVCs, and OPS firms

SUP 16.6.6 R 21/06/2001

A firm within a category listed in the left-hand column of SUP 16.6.7 R must submit compliance reports in accordance with SUP 16.6.7 R.

SUP 16.6.7 R 21/06/2001

Compliance reports from trustees of AUTs, depositaries of ICVCs, and OPS firms (see SUP 16.6.6 R)

Report	Frequency	Due date
Report from a trustee of an AUT on manager's failures as set out in SUP 16.6.8 R (1)	Quarterly	1 month after quarter end (Note)
Report from a depositary of an ICVC on failures by the authorised corporate director as set out in SUP 16.6.8 R (2)	Quarterly	1 month after quarter end (Note)
OPS firms only: Annual accounts of each occupational pension scheme in respect of which the firm is acting	Annually	7 months after end of the scheme year
OPS firms only: Audited annual accounts of each OPS collective investment scheme in respect of which the firm is acting	Annually	7 months after end of the scheme year
Note = The quarter ends are 31 March, 30 June, 30 September, 31 December.1

SUP 16.6.8 R 01/04/2009

(1)
The report from a trustee of an AUT to the FSA must state, in relation to the manager of each AUT for which it is a trustee, the number of times during the quarter in which facts came to the firm's knowledge from which it appeared, or might have appeared, that the manager had failed (materially or otherwise) to:
1. (a)
  give correct instructions to the trustee to create or cancel units in the AUT when the manager should have done so, and the error:
  1. (i)
    resulted in the creation of too few units or in the cancellation of too many units; and
  2. (ii)
    was not corrected in accordance with the FSA's guidance as set out inCOLL 6.2.12 G;3
    3 3
2. (b)
  price units in the AUT in accordance with COLL 6.3 3 where the pricing error was:
  33
  1. (i)
    greater than 0.5% of the price of a unit; or
  2. (ii)
    less than 0.5% of the price of a unit, and the trustee did not consider the manager's controls to be adequate;
unless the failure was an isolated incident.
(2)
The report from a depositary of an ICVC to the FSA must state, in relation to the authorised corporate director of each ICVC for which the firm is a depositary, the number of times during the quarter in which facts came to the firm's knowledge from which it appeared,3 or might have appeared,3 that the authorised corporate director had failed (materially or otherwise) to:
1. (a)
  arrange for the issue 3 or cancellation of shares in the ICVC when the authorised corporate director should have done so, and the error:
  3
  1. (i)
    resulted in the creation of too few shares or in the cancellation of too many shares; and
  2. (ii)
    was not corrected in accordance with the FSA's guidance as set out in COLL 6.2.12 G;3
    3
2. (b)
  price shares in the ICVC in accordance with the provisions of COLL 6.3 3, where the pricing error was:
  3
  1. (i)
    greater than 0.5% of the price of a share; or
  2. (ii)
    less than 0.5% of the price of a share, and the depositary did not consider the authorised corporate director's controls to be adequate;
unless the failure was an isolated incident.
(3)
An OPS firm must notify the FSA of any change in the date of commencement of the scheme year of an OPS or OPS collective investment scheme, in respect of which the firm is acting, not less than 15 business days before the date on which such a change is to become effective.2

SUP 16.6.9 G 21/06/2001

SUP 16 Annex 12 provides guidance on the completion of the report from a trustee of an AUT on a manager's failures as set out in SUP 16.6.8 R(1), and the report from a depositary of an ICVC on failures by the authorised corporate director as set out in SUP 16.6.8 R(2). This guidance includes suggested formats for the submission of the reports.

SUP 16.8 Persistency reports from insurers and data reports on stakeholder pensions

Application

SUP 16.8.1 G 21/06/2001

1The effect of SUP 16.1.1 R is that this section applies to:

(1)
every insurer with permission to effect or carry out life policies, unless it is a non-directive friendly society 1; and
(2)
every firm with permission to establish, operate or wind up a stakeholder pension scheme.

Purpose

SUP 16.8.2 G 21/06/2001

1The purpose of this section is to enable information on the persistency of life policies and data on stakeholder pensions to be prepared and provided to the FSA in a standard format. This information is used in the monitoring of firms both individually and collectively.

Requirement to submit persistency and data reports

SUP 16.8.3 R 21/06/2001

(1)
1An insurer with permission to effect orcarry outlife policies must submit to the FSA a persistency report in respect of life policies by 30 April each year in accordance with this section.
(2)
A firm with permission to establish, operate or wind up a stakeholder pension scheme must submit to the FSA:
1. (a)
  a data report on stakeholder pensions by 30 April each year prepared in accordance with this section; and
2. (b)
  two extra data reports on stakeholder pensions prepared in accordance with this section as follows:
  1. (i)
    by 31 October 2002, of the number effected in the period to 30 June 2001 and the number of those still in force 12 months after the contract was effected;
  2. (ii)
    by 31 January 2003, of the number effected in the period 1 July 2001 to 30 September 2001 and the number of those still in force 12 months after the contract was effected.

Interpretation of this section

SUP 16.8.4 R 06/04/2005

1In this section, and Forms 1R(2) to (4) in SUP 16 Annex 6R:

(1)
'12 month report' means the part of a persistency report or data report reporting on life policies or stakeholder pensions effected in Y-2, '24 month report' means the part of a persistency report or data report reporting on life policies or stakeholder pensions effected in Y-3, and so on;
(2)
'CC' means the number of life policies or stakeholder pensions which:
1. (a)
  were effected during the period to which the calculation relates; and
2. (b)
  are reported on in the persistency report or data report (see SUP 16.8.8 R to SUP 16.8.15 R);
(3)
'CF' means the number of life policies or stakeholder pensions within 'CC' which are treated as in force at the end of Y-1 or, for a report under SUP 16.8.3 R (2) (b), the relevant 12 month period (see SUP 16.8.16 R to SUP 16.8.18 R);
(4)
'contract anniversary' means the anniversary of the date on which the life policy or stakeholder pension was effected falling within Y-1;
(5)
'data report' means a report in respect of stakeholder pensions complying with SUP 16.8.19 R to SUP 16.8.21 R;
(6)
Forms 1R(1), 1R(2), 1R(3) and 1R(4) mean the forms in SUP 16 Annex 6;
(7)
'group personal pension policy' means a life policy which is not a separate pension scheme, effected under a collecting arrangement made for the employees of a particular employer to participate in a personal pension arrangement on a group basis;
(8)
[deleted]
(9)
'mortgage endowment' means an endowment assurance effected or believed to be effected for the purposes of paying off a loan on land;
(10)
'new', in relation to a stakeholder pension, has the meaning given in SUP 16.8.11 R (2);
(11)
'ordinary assurance policy' means a life policy which is not an industrial assurance policy;
(12)
'other life assurance' means a life policy other than a pension policy, endowment assurance or whole life assurance;
(13)
'other pension policy' means a pension policy other than a personal pension policy;
(14)
'persistency rate' means a rate calculated using this formula:CF x 100/CC(see the example in SUP 16.8.5 G);
(15)
'persistency report' means a report in respect of life policies complying with SUP 16.8.19 R to SUP 16.8.21 R;
(16)
'regular premium life policy' means a life policy where there is (or could be, or has been) a commitment by the policyholder to make a regular stream of contributions (for example by means of a direct debit mandate);
(17)
'regular premium stakeholder pension' means a stakeholder pension where there is (or could be, or has been) a commitment by the policyholder to make a regular stream of contributions;
(18)
'single premium life policy' means a life policy that is not a regular premium life policy, except that a recurrent single premium life policy must be treated as a regular premium life policy;
(19)
'single premium stakeholder pension' means a stakeholder pension which is not a regular premium stakeholder pension, except that a recurrent single premium stakeholder pension must be treated as a regular premium stakeholder pension;
(20)
'stakeholder pension' means an individual's rights under a stakeholder pension scheme;
(21)
'substitute', in relation to stakeholder pension, has the meaning given in SUP 16.8.11 R (2);
(22)
'Y' means the year in which the report must be submitted, 'Y-1' means the preceding year, 'Y-2' means the next earlier year and so on;
(23)
'year' means calendar year, unless SUP 16.8.7 R applies.

SUP 16.8.5 G 21/06/2001

Example of calculation of persistency rate for life policies that commenced during 1996 (see SUP 16.8.3 R)1

Y (year of reporting)	Number of life policies which commenced during 1996	Number of 1996 policies that cease to be in force during Y-1	Deaths and retirements (not included in CC and CF)	CF	CC
1998	1000	143	2	1000 - 143 - 2 = 855	1000 - 2 = 998
1999	1000	25	1	1000 - 143 - 25 - 2 - 1 = 829	1000 - 2 - 1 = 997

Report submitted in 1998 Persistency rate for life policies that commenced during Y-2 (that is 1996)
Report submitted in 1999 Persistency rate for life policies that commenced during Y-3 (that is 1996)

SUP 16.8.6 G 21/06/2001

1 Firms are reminded that annuity contracts other than deferred annuity contracts are not within the definition of 'life policy'.

SUP 16.8.7 R 21/06/2001

1In relation to a persistency report, a firm may treat a 12-month period ending between 1 October and 31 March as a 'year' for the purposes of this section and Forms 1R(1) to (3):

(1)
if the firm's financial year does not end on 31 December; or
(2)
for industrial assurance policy business;

provided that the use of an alternative period is disclosed in the persistency report.

Life policies and stakeholder pension to be reported on in the persistency or data reports

SUP 16.8.8 R 01/05/2008

1A persistency report or data report must report on a life policy or stakeholder pension if:

(1)
it is not of a type listed in SUP 16.8.13 R or SUP 16.8.14 R;
(2)
it was effected by:
1. (a)
  the firm submitting the report; or
2. (b)
  an unauthorised member of the group of the firm submitting the report and in circumstances in which that firm was responsible for the promotion of that life policy or stakeholder pension; or
3. (c)
  another firm, but is being carried out by the firm submitting the report; and
(3)
the person who sold it or who was responsible for its promotion was, in so doing, subject to rules in COBS 5.
5 6

SUP 16.8.9 G 21/06/2001

1 Life policies and stakeholder pensions falling within SUP 16.8.8 R (2) (c) are those which have been transferred from another firm, for example under an insurance business transfer scheme under Part VIIof the Act (Control of Business Transfers).

SUP 16.8.10 R 21/06/2001

1 Life policies falling within SUP 16.8.8 R, which were sold subject to the conduct of business rules of a previous regulator, need to be reported only if they were required to be reported on by the rules of the previous regulator of the firm submitting the report.

SUP 16.8.11 R 21/06/2001

(1)
1A life policy or stakeholder pension which was issued in substitution for a similar contract may be treated as being effected on the inception date of the previous life policy or stakeholder pension, provided that the firm is satisfied that no loss to the policyholder is attributable to the substitution;
(2)
A stakeholder pension which is treated as in (1) is a "substitute" stakeholder pension. A "new" stakeholder pension is any other stakeholder pension.

SUP 16.8.12 G 01/10/2003

1Examples of loss to the policyholder under SUP 16.8.11 R are losses resulting from higher charges and more restrictive benefits and options.

SUP 16.8.13 R 01/11/2007

1A persistency or data report must not report on any of the following:

(1)
a life policy or stakeholder pension that was cancelled from inception whether or not this was as a result of service of a notice under the rules on cancellation (COBS 15)5;
5
(2)
an appropriate personal pension scheme to which contributions are made only by the Department of Social Security;
(3)
a life policy (excluding income withdrawal) or stakeholder pension which has terminated as a result of death, critical illness, retirement, maturity or other completion of the contract term;
(4)
income withdrawals that have ceased as a result of the death of the policyholder;
(5)
in the case of a persistency report only, a life policy which is a stakeholder pension;
(6)
a life policy purchased by the trustees of an occupational pension scheme 2 which is a defined benefits pension scheme;
(7)
a life policy purchased by the trustees of an executive money purchase occupational pension scheme.

SUP 16.8.14 R 21/06/2001

1A persistency report required by SUP 16.8.3 R (1) need not report on a life policy if the number of life policies on substantially the same terms effected by the relevant firm (or member of the firm's group) in the relevant year did not exceed the higher of fifty and 1% of the total reportable life policies effected by the person in that year.

SUP 16.8.15 R 21/06/2001

1If the term of an endowment assurance is less than five years, the life policy must only be included in a persistency report in respect of years up to and including the anniversary prior to maturity.

Life policies and stakeholder pensions to be treated as in force

SUP 16.8.16 R 21/06/2001

1Subject to SUP 16.8.17 R and SUP 16.8.18 R, a life policy or stakeholder pension must be treated as in force at the end of Y-1 (that is, included in CF) if and only if:

(1)
in the case of a regular premium life policy:
1. (a)
  in the case of an industrial assurance policy on which the premiums are paid at intervals of four weeks, the premium has been paid in respect of the four-week period in which the policy anniversary falls; or
2. (b)
  in any other case, the premium has been paid in respect of the month in which the policy anniversary falls;
(2)
in the case of a single premium life policy, the policy has not been surrendered as at the policy anniversary;
(3)
in the case of a regular premium stakeholder pension:
1. (a)
  for a report required by SUP 16.8.3 R (2) (a), the premium has been paid in respect of the month in which the contract anniversary falls;
2. (b)
  for a report required by SUP 16.8.3 R (2) (b), the premium has been paid in respect of the month 12 months after the contract was effected;
(4)
in the case of a single premium stakeholder pension:
1. (a)
  for a report required by SUP 16.8.3 R (2)(a), the contract has not been surrendered as at the contract anniversary; or
2. (b)
  for a report required by SUP 16.8.3 R (2)(b), the contract has not been surrendered as at the end of the 12 month period.

SUP 16.8.17 R 21/06/2001

1A cluster life policy must be reported as a single life policy and must be treated as in force (that is included in CF) even if some of the constituent life policies have been terminated.

SUP 16.8.18 R 21/06/2001

1An income withdrawal that has terminated other than by death of the policyholder must be treated as not in force at the end of Y-1 (that is, not included in CF).

Contents of the persistency or data report

SUP 16.8.19 R 21/06/2001

(1)
1A persistency report on life policies must be a report in the format of Forms 1R(1), (2) and (3).
(2)
A data report on stakeholder pensions must be a report in the format of Form 1R(4).
(3)
A persistency and a data report must include:
1. (a)
  for a report required by SUP 16.8.3 R (1) or (2) (a), a separate copy of each Form reporting on life policies or stakeholder pensions effected during each of Y-2, Y-3, Y-4, Y-5;
2. (b)
  for a persistency report, a separate copy of Forms IR(1) and IR(2) reporting on:
  1. (i)
    regular premium life policies and single premium life policies; and
  2. (ii)
    life policies classified as ordinary assurance policies and industrial assurance policies .

SUP 16.8.20 R 21/06/2001

1If, in relation to any Form, a firm has no life policies or stakeholder pensions to report on in a copy of that Form, the firm need not submit that copy provided that it confirms in writing to the FSA, as part of the persistency or data report, that it is not doing so and the reason for not doing so.

SUP 16.8.21 R 06/04/2005

1The firm must, if a persistency report reports on;

(1)
an endowment assurance with a term of five years or less:
1. (a)
  report on such a policy in Form 1R(2); and
2. (b)
  not report on such a policy in Form 1R(1);
(2)
a group personal pension policy, include the policy as a personal pension policy in Forms 1R(1) and 1R(3);
(3)
a mortgage endowment, also include the policy as an endowment assurance in Forms 1R(1) and 1R(3);
(4)
an income withdrawal, not include the policy under any other relevant category in Forms 1R(1) and 1R(3).
4

SUP 16.8.22 G 01/11/2007

(1)
1Under SUP 16.8.16 R, a life policy must be treated as not in force if premiums have not been paid at the relevant date. Form 1R(3) seeks additional information on the number of policies treated as not in force which are subject to genuine contribution holidays.
(2)
A firm should treat a life policy as 'subject to a contribution holiday' if:
1. (a)
  the terms of the policy allow the policyholder to take a contribution holiday;
2. (b)
  the policyholder has opted to take a contribution holiday in accordance with those terms;
3. (c)
  the policyholder has clearly stated his intention to resume payments; and
4. (d)
  at the end of Y-1, not more than 12 months have elapsed from the date that premiums ceased to be paid.

Records

SUP 16.8.23 R 21/06/2001

1A firm must make and retain such records as will enable it to:

(1)
monitor regularly the persistency of life policies and stakeholder pensions effected through each of its representatives; and
(2)
make persistency reports or data reports to the FSA in accordance with SUP 16.8.3R.

SUP 16.8.24 G 30/09/2003

1In order to comply with SUP 16.8.23 R, a firm will as a minimum need to make and retain separate records for:

(1)
life policies and stakeholder pensions originally promoted:
1. (a)
  by representatives; or
2. (b)
  by independent intermediaries; or
3. (c)
  through the firm's own direct offer financial promotions; or
4. (d)
  as adopted packaged products;
(2)
life policies and stakeholder pensions not within (1), including those effected as execution-only transactions,for inclusion in the relevant form under 'Otherwise';
(3)
life policies and stakeholder pensions written assuming the payment of:
1. (a)
  regular premiums;
2. (b)
  a single premium;
(4)
life policies written as:
1. (a)
  ordinary assurance policies;
2. (b)
  industrial assurance policies;
(5)
the categories of life policies and stakeholder pensions referred to in Forms 1R(1) to (4). 3

SUP 16.9 Appointed representatives annual report

Application

SUP 16.9.1 G 30/09/2003

1The effect of SUP 16.1.1 R is that this section applies to every firm with a Part IV permission to advise on investments, arrange (bring about) deals in investments, making arrangements with a view to transactions in investments, or arrange safeguarding and administration of assets.

Purpose

SUP 16.9.2 G 01/11/2004

1The purpose of the rules and guidance in this section is to ensure that, in addition to the notifications made under SUP 12.7 (Appointed representatives; notification requirements), the FSA receives regular and comprehensive information about the appointed representatives engaged by a firm, so that the FSA is in a better position to pursue the regulatory objective of the protection of consumers.3

SUP 16.9.3 R 30/09/2003

(1)
1A firm must:
1. (a)
  submit a report to the FSA annually, in the form of an amended copy of the relevant extract from the FSA Register, containing the information in (2);3
2. (b)
  submit the report in (1) to the FSA within four months of the firm's accounting reference date.
(2)
The report in (1) must contain a list of all the current appointed representatives of the firm as at the firm's accounting reference date.
(3)
The report in (1) is not required if:
1. (a)
  the firm has no appointed representatives as at the firm's accounting reference date; and
2. (b)
  this is reflected in the relevant extract from the FSA Register.

SUP 16.9.4 G 01/11/2004

1The FSA Register is maintained under section 347 of the Act (The record of authorised persons, etc.) and may be viewed at the FSA's website at www.fsa.gov.uk/register/.

SUP 16.9.5 G 30/09/2003

[deleted]3 1

SUP 16.9.6 G 21/06/2001

1If a group includes more than one firm, a single annual appointed representatives report may be submitted on behalf of all firms in the group. Such a report should contain the information required from all the firms, meet all relevant due dates, indicate all the firms on whose behalf it is submitted and give their FSA firm reference numbers. The requirement to provide a report, and the responsibility for the report remains with each firm in the group. 2

SUP 16.10 1Verification of standing data2

Application

SUP 16.10.1 G 06/08/2009

The effect of SUP 16.1.1 R is that this section applies to every firm except:

(1)
an ICVC; or
(2)
a UCITS qualifier; or
(3)
a credit union; or4
(4)
a dormant account fund operator.4

Purpose

SUP 16.10.2 G 01/04/2005

Standing data is used by the FSA:

(1)
to ensure that a firm is presented with the correct regulatory return when it seeks to report electronically;
(2)
in order to communicate with a firm;
(3)
as the basis for some sections of the FSA Register; and
(4)
in order to carry out thematic analysis across sectors and groups of firms.

SUP 16.10.3 G 01/04/2005

In view of the importance attached to standing data, and the consequences which may result if it is wrong, this section provides the framework for a firm to check and correct it.

Requirement to check the accuracy of standing data and to report changes 2to the FSA

SUP 16.10.4 R 04/10/2010

(1)
Within 30 business days of its accounting reference date, a firm must check the accuracy of its standing data through the relevant section of the FSA website.
(2)
[paragraph suspended by FSA 2004/79]5
(3)
If any standing data is incorrect, the firm must submit5 the corrected standing data to the FSA,
5
using the appropriate form set out in SUP 15 Ann 3 and in accordance with SUP 16.10.4A R.5
5

SUP 16.10.4A R 04/10/2010

(1)
5A firm other than a credit union must submit any corrected standing data under SUP 16.10.4R (3) online at
www.fsa.gov.uk using the FSA's ONAsystem.
(2)
A credit union must submit any corrected standing data under SUP 16.10.4R (3) in the way set out in SUP 15.7.4 R to SUP 15.7.9 G (Form and method of notification).
(3)
Where a firm is obliged to submit corrected standing data online under (1), if the FSA's information technology systems fail and online submission is unavailable for 24 hours or more, until such time as facilities for online submission are restored, a firm must submit its corrected standing data in the way set out in SUP 15.7.4 R to SUP 15.7.9 G (Form and method of notification).

SUP 16.10.4B G 04/10/2010

5If the FSA's information technology systems fail and online submission is unavailable for 24 hours or more, the FSA will endeavour to publish a notice on its website confirming that online submission is unavailable and that the alternative methods of submission set out inSUP 16.10.4AR (3) and SUP 15.7.4 R to SUP 15.7.9 G (Form and method of notification) should be used.

SUP 16.10.4C G 04/10/2010

5Where SUP 16.10.4AR (3) applies to a firm, GEN 1.3.2 R (Emergency) does not apply.

SUP 16.10.5 G 01/04/2005

The standing data is made available to the firm when the firm logs into the appropriate section of the FSA website. The firm should check the standing data and send any corrections to the FSA. The FSA's preferred method of receiving corrections to standing data is by the online forms available at the FSA's website.2

SUP 16.10.6 G 01/04/2005

A firm may check, and submit corrections to, its standing data more frequently than annually.

SUP 16.10.7 G 04/10/2010

[deleted]5

SUP 16.11 1Product Sales Data Reporting

Application

SUP 16.11.1 R 01/11/2007

This section2 applies to a firm which is a home finance provider 3 or in respect of sales to a retail client 5 or a consumer 5:

3 5 5

(1)
an insurer; or
(2)
the operator ofa regulated collective investment scheme, an investment trust savings scheme , or a personal pension scheme 4; or
4
(3)
a person who issues or manages the relevant assets of the issuer of a structured capital-at-risk product,

unless the firm is a managing agent.

Purpose

SUP 16.11.2 G 30/06/2010

(1)
The purpose of this section2 is to set out the requirements for firms in the retail mortgage, investment, and pure protection contract markets specified in SUP 16.11.1 R to report individual product sales data to the FSA. In the case of firms in the sale and rent back market, there is a requirement to record, but not to submit, thedata.6 These requirements apply6 whether the regulated activity has been carried out by the firm, or through an intermediary which has dealt directly with the firm.
2 6
(2)
The purpose of collecting this data is to assist the FSA in the ongoing supervision of firms engaged in retail activities and to enable the FSA to gain a wider understanding of market trends in the interests of protecting consumers.

Reporting requirement

SUP 16.11.3 R 30/06/2010

(1)
A firm must submit a report (the
'data report') containing the information required by SUP 16.11.5 R quarterly, within 20 business days of the end of the quarter, unless (3) or (4)6 applies.
(2)
The reporting periods are the four calendar quarters of each year beginning on 1 January.
(3)
A firm need not submit a data report if no relevant sales have occurred in the quarter.
(4)
6A SRB agreement provider must compile, and keep for at least five years from the end of the relevant quarter, a data report containing the information required by SUP 16.11.5 R, but is not subject to the requirement in (1) to submit a data report (or to the requirement in SUP 16.11.9 R).

SUP 16.11.4 G 01/04/2005

(1)
A firm may submit a data report more frequently than quarterlyif it wishes.
(2)
If it is easier and more practical for a firm to submit additional data relating to products other than those specified in SUP 16.11.5 R, it may submit that additional data to the FSA in a data report.

Content of the report

SUP 16.11.5 R 30/06/2010

The data report must contain sales data in respect of the following products:

(1)
retail investments;
(2)
pure protection contracts;
3
(3)
regulated mortgage contracts (but not further advances);3
(4)
home purchase plans;3
6
(5)
home reversion plans; and6 3
(6)
6 regulated sale and rent back agreements.

SUP 16.11.6 G 01/04/2005

Guidance on the type of products covered by SUP 16.11.5 R is contained in SUP 16 Annex 20G.

SUP 16.11.7 R 01/04/2005

The data report must comply with the provisions of SUP 16 Annex 21R.

SUP 16.11.8 R 01/04/2005

The data report must relate both to transactions undertaken by the firm and to transactions undertaken by an intermediary which has dealt directly with the customer on the firm's behalf.2

SUP 16.11.8A G 01/04/2005

2Where the operator of a collective investment scheme receives business from a firm which operates a nominee account, the data report in respect of those transactions submitted by the operator should treat those transactions as transactions undertaken by the operator with the firm.

SUP 16.11.9 R 01/04/2005

A firm must provide thedata report to the FSA electronically in a standard format provided by the FSA.

SUP 16.11.10 G 01/04/2005

A data report will have been provided to the FSA in accordance with SUP 16.11.9 R only if all mandatory data reporting fields (as set out in SUP 16 Annex 21R) have been completed correctly and the report has been accepted by the relevant FSA reporting system.

Use of reporting agents

SUP 16.11.11 R 01/04/2005

(1)
A firm may appoint another person to provide the data report on the firm's behalf if the firm has informed the FSA of that appointment in writing.
(2)
Where (1) applies, the firm must ensure that the data report complies with the requirements of SUP 16.11 and identifies the originator of the transaction.

SUP 16.12 Integrated Regulatory Reporting

Application

SUP 16.12.1 G 06/07/2009

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

(1)
an incoming EEA firm 2 with permission for cross border services only;
(2)
an oil market participant that is not subject to the requirements of IPRU(INV) Chapter 32;
(3)
an authorised professional firm (other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R, where SUP 16.12.4 R will apply in respect of the business the firm undertakes)3, which must comply with SUP 16.12.30 R and2SUP 16.12.31 R; and
11
(4)
a financial conglomerate, which must comply with SUP 16.12.32 R: firms that are members of a financial conglomerate will have their own reporting requirements under SUP 16.12.32 R.

Purpose

SUP 16.12.2 G 06/02/2009

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

Reporting requirement

SUP 16.12.3 R 06/07/2009

(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 FSA the duly completed data items or other items applicable to the firm as set out in the provision referred to in column (2) of that table;
  2. (ii)
    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 10the highest;11
    11 11 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 FSA 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
  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 FSA;
(3)
(2) does not apply to:
1. (a)
  credit unions solely in relation to the reporting requirement for RAG 1 activities, where SUP 16.3.6 R to SUP 16.3.10 G will apply;2
2. (b)
  firms in RAG 2 in relation to the reporting requirements for RAG 2 activities; and2
3. (c)
  those data items specified as "No standard format", where SUP 16.3.6 R to SUP 16.3.10 G will apply.2
(4)
A firm that is a member of a financial conglomerate must also submit financial reports as required by SUP 16.12.32 R.

SUP 16.12.3A G 31/12/2010

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

(1)

Example 1

A BIPRU 730K firm 11 that undertakes activities in both RAG 311and RAG 7

Overlaying the requirements of RAG 3 (data items 11) with the requirements of RAG 11 7 shows the following:

11 11 11 11 11

RAG 3 (SUP 16.12.11 R) data items11 11	RAG 7 (SUP 16.12.22A R) data items
Annual reports and accounts 11 11	Annual reports and accounts 11 11
Annual report and accounts 11 of the mixed-activity holding company 11	Annual report and accounts 11 of the mixed-activity holding company (note 10) 11
Solvency statement	Solvency statement
Balance sheet	Balance Sheet
Income statement	Income statement
Capital adequacy	Capital adequacy
Credit risk	Credit risk
Market risk	Market risk
Market risk - supplementary	Market risk - supplementary
Operational risk	Operational risk
Large exposures	Large exposures
UK integrated group large exposures	UK integrated group large exposures
11
11
11
Solo consolidation data	Solo consolidation data
Pillar 2 questionnaire11	Pillar 2 questionnaire
11
Non-EEA sub-group	Non-EEA sub-group
	Professional indemnity insurance
	Threshold Conditions
	Training and Competence
	COBS11 data
	11
Client money and client assets11	Client money and client assets
	Fees and levies
11CFTC
11IRB portfolio risk	IRB portfolio risk11
11Securitisation: non-trading book15	11Securitisation: non-trading book15
13Daily Flows (if it is an ILAS BIPRU firm)
13Enhanced Mismatch Report (if it is an ILAS BIPRU firm)
13Liquidity Buffer Qualifying Securities (if it is an ILAS BIPRU firm)
13Funding Concentration (if it is an ILAS BIPRU firm)
13Pricing data (if it is an ILAS BIPRU firm)
13Retail and corporate funding (if it is an ILAS BIPRU firm)
13Currency Analysis (if it is a ILAS BIPRU firm)
13Systems and Controls Questionnaire (if it is a non-ILAS BIPRU firm)
15Securitisation: trading book	Securitisation: trading book

From this, the additional reports that are required are:

(a)
[deleted]11
11
(b)
Professional indemnity insurance, where RAG 7 firms 11 complete Section E of the RMAR, and therefore a RAG 3 firm 11 should complete that;
11 11
(c)
[deleted]11
11
(d)
Training and competence data, where RAG 3 firms 11 should also complete Section G of RMAR;
11
(e)
Conduct of business data, where RAG 3 firms 11 should complete Section H of RMAR.11
11
(f)
[deleted]11
11
(g)
[deleted]11
11

The reporting frequency and submission times for items (b),11 (d) and (e)11 above are then derived from the rules applicable to BIPRU firms in SUP 16.12.23 R and SUP 16.12.24 R. Threshold conditions and fees and levies reports do not need to be submitted as they are not required under the lowest numbered of the two RAGs in this example, see SUP 16.12.3R (1)(a)(iii). 11

11 11

(2)

Example 2

A UK bank 11 in RAG 1 that also carries on activities in RAG 5

Again, overlaying the RAG 1 reporting requirements with the requirements for a RAG 5 firm 11 gives the following :

11 11

RAG 1 requirements (SUP 16.12.5 R)	RAG 5 requirements (SUP 16.12.18A R)
Annual report and accounts 11 11	Annual report and accounts 11 11
Annual report and accounts 11 of the mixed-activity holding company (note 9)
Solvency statement (note 10)
Balance sheet	Balance Sheet
Income statement	Income statement
Capital adequacy	Capital Adequacy
Credit risk
Market risk
Market risk -supplementary
Operational risk
Large exposures
UK integrated group large exposures
Liquidity (other than stock)
Liquidity - stock
Forecast data
Solo consolidation data
Interest rate gap report
[deleted]11 11
Non-EEA sub-group
Sectoral information, including arrears and impairment11
Maturity analysis of assets and deposits11
IRB portfolio risk11
Securitisation11 13: non-trading book15
13Daily Flows (if it is an ILAS BIPRU firm)
13Enhanced Mismatch Report (if it is an ILAS BIPRU firm)
13Liquidity Buffer Qualifying Securities (if it is an ILAS BIPRU firm)
13Funding Concentration (if it is an ILAS BIPRU firm)
13Pricing data (if it is an ILAS BIPRU firm)
13Retail and corporate funding (if it is an ILAS BIPRU firm)
13Currency Analysis (if it is an ILAS BIPRU firm)
15Securitisation: trading book
	Lending - Business flow and rates
	Residential Lending to individuals - New business profile
	Lending - Arrears analysis
	Mortgage administration - Business profile
	Mortgage Administration - Arrears analysis
	Analysis of loans to customers
	Provisions analysis
	Fees and levies

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

(a)
Lending - Business flow and rates, where Section D MLAR is required;
(b)
Residential Lending to individuals - New business profile, where Section E MLAR is required;
(c)
Lending - Arrears analysis, where Section F MLAR is required;
(d)
Mortgage administration - Business profile, where Section G MLAR is required;
(e)
Mortgage Administration - Arrears analysis, where Section H MLAR is required
(f)
Analysis of loans to customers, where section A3 of MLAR is required
(g)
Provisions analysis, where Section B2 of MLAR is required; and

Fees and levies are not applicable as they are not required to be submitted under the lowest numbered RAG in this example. 11The reporting frequency and submission times for items (a) to (g) above are then derived from the rules applicable to RAG 5 firms 11 in SUP 16.12.18 R.

11 11

SUP 16.12.3B G 06/07/2009

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

SUP 16.12.4 R 30/06/2010

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

(1)		(2)	(3)	(4)
RAG number	Regulated Activities	Provisions containing:
RAG number	Regulated Activities	applicable data items	reporting frequency/ period	Due date
RAG 1	• accepting deposits • issuing electronic money • meeting of repayment claims 12 • managing dormant account funds (including the investment of such funds)12	SUP 16.12.5 R	SUP 16.12.6 R	SUP 16.12.7 R
RAG 2.1	• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract	SUP 16.12.8 R 2	SUP 16.12.8 R 2	SUP 16.12.8 R 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 R 2	SUP 16.12.9 R 2	SUP 16.12.9 R 2
RAG 3	• dealing in investment as principal • dealing in investments as agent • advising on investments (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities)	SUP 16.12.10 R 2 SUP 16.12.11 R	SUP 16.12.10 R 2 SUP 16.12.12 R	SUP 16.12.10 R 2 SUP 16.12.13 R
RAG 4	• managing investments • establishing, operating or winding up a regulated collective investment scheme • establishing, operating or winding up an unregulated collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme2 5	SUP 16.12.14 R 2 SUP 16.12.15 R	SUP 16.12.14 R 2 SUP 16.12.16 R	SUP 16.12.14 R 2 SUP 16.12.17 R
RAG 5	• home finance administration or home finance providing activity 11 11	SUP 16.12.18A R 2	SUP 16.12.18A R 2	SUP 16.12.18A R 2
RAG 6	• acting as trustee of an authorised unit trust • safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as depository or sole director of an OEIC5	SUP 16.12.19A R 2	SUP 16.12.20 R 2	SUP 16.12.21 R 2
RAG 7	• retail investment activities • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments	SUP 16.12.22A R	SUP 16.12.23 R	SUP 16.12.24 R
RAG 8	• making arrangements with a view to transactions in investments • operating a multilateral trading facility4	SUP 16.12.25A R	SUP 16.12.26 R	SUP 16.12.27 R
RAG 9	• home finance mediation activity 14 • insurance mediation activity (non-investment insurance contracts) 14	SUP 16.12.28A R 14	SUP 16.12.28A R 14	SUP 16.12.28A R 14
RAG 10	• the activities of an RIE/RCH	SUP 16.12.29 G 2	SUP 16.12.29 G 2	SUP 16.12.29 G 2

SUP 16.12.4A G 06/07/2009

RAG 1 includes an incoming EEA firm exercising a BCD right through a UK branch.

Group liquidity reporting

SUP 16.12.4B G 01/12/2009

13Reporting at group level for liquidity purposes by firms falling within BIPRU 12 (Liquidity) is by reference to defined liquidity groups. Guidance about the different types of defined liquidity groups and related material is set out in SUP 16 Annex 26 (Guidance on designated liquidity groups in SUP 16.12).

3 Regulated Activity Group 113

SUP 16.12.5 R 31/12/2010

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

Description of data item	12Prudential category of firm,15 applicable data items and reporting format (Note 1)
Description of data item	UK bank	Building society	Non-EEA bank	EEA bank that has permission to accept deposits, other than one with permission for cross border services only	EEA bank that does not have permission to accept deposits, other than one with permission for cross border services only	Electronic money institutions	Credit union	Dormant account fund operator (note 15)12
Annual report and accounts	No standard format		No standard format, but in English			No standard format		No standard format12
Annual report and accounts of the mixed-activity holding company (note 9)	No standard format
Solvency statement (note 10)	No standard format
Balance sheet	FSA001 (note 2)	FSA001 (note 2)				FSA020	CQ; CY
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002			FSA021	CQ; CY
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)				FSA022	CQ; CY
Credit risk	FSA004 (note 2)	FSA004 (note 2)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)				FSA023
Market risk -supplementary	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6)	FSA007 (notes 2, 6)
Large exposures	FSA008 (note 2)	FSA008 (note 2)				FSA024	CQ; CY
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)
Liquidity (other than stock)	13	FSA011	13	13	13	FSA025	CQ; CY
13	13
Forecast data	FSA014 (note 11)	FSA014 (note 11)
Solo consolidation data	FSA016 (note 7)	FSA016 (note 7)
Interest rate gap report	FSA017	FSA017
ELMI questions						FSA026
Non-EEA sub-group	FSA028 (note 8)					FSA028 (note 8)
Sectoral information, including arrears and impairment	FSA015	FSA015
Maturity analysis of assets and deposits	FSA044 (note 11)	FSA044 (note 11)	FSA044 (note 11)	FSA044 (note 11)
IRB portfolio risk	FSA045 (note 13)	FSA045 (note 13)
Securitisation: non-trading book15	FSA046 (note 14)	FSA046 (note 14)
13Daily Flows	FSA047 (Notes 16, 20 and 22)	FSA047 (Notes 16, 20 and 22)	FSA047 (Notes 16, 18, 20 and 22)	FSA047 (Notes 16, 18, 20 and 22)	FSA047 (Notes 16, 18, 20 and 22)
13Enhanced Mismatch Report	FSA048 (Notes 16, 20 and 22)	FSA048 (Notes 16, 20 and 22)	FSA048 (Notes 16, 18, 20 and 22)	FSA048 (Notes 16, 18, 20 and 22)	FSA048 (Notes 16, 18, 20 and 22)
13Liquidity Buffer Qualifying Securities	FSA050 (Notes 17, 21 and 22)	FSA050 (Notes 17, 21 and 22)	FSA050 (Notes 17, 19, 21 and 22)	FSA050 (Notes 17, 19, 21 and 22)	FSA050 (Notes 17, 19, 21 and 22)
13Funding Concentration	FSA051 (Notes 17, 21 and 22)	FSA051 (Notes 17, 21 and 22)	FSA051 (Notes 17, 19, 21 and 22)	FSA051 (Notes 17, 19, 21 and 22)	FSA051 (Notes 17, 19, 21 and 22)
13Pricing data	FSA052 (Notes 17, 21 and 22)	FSA052 (Notes 17, 21 and 22)	FSA052 (Notes 17, 19, 21 and 22)	FSA052 (Notes 17, 19, 21 and 22)	FSA052 (Notes 17, 19, 21 and 22)
13Retail and corporate funding	FSA053 (Notes 17, 21 and 22)	FSA053 (Notes 17, 21 and 22)	FSA053 (Notes 17, 19, 21 and 22)	FSA053 (Notes 17, 19, 21 and 22)	FSA053 (Notes 17, 19, 21 and 22)
13Currency Analysis	FSA054 (Notes 17, 21 and 22)	FSA054 (Notes 17, 21 and 22)	FSA054 (Notes 17, 19, 21 and 22)	FSA054 (Notes 17, 19, 21 and 22)	FSA054 (Notes 17, 19, 21 and 22)
15Securitisation: trading book	FSA058 (Note 23)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, except for credit union reports that are in SUP 16 Annex 14. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G (or Ann 15 G for credit unions).
Note 2	Firms that are members of a UK consolidation group subject to the capital resources requirement at stage 1 of BIPRU 8 Annex 5 are also required to submit this data item on a UK consolidation group basis. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 3	[deleted]13 13
Note 4	This applies to a firm that is required to submit data item FSA003 and, at any time 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 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 5	Only applicable to firms with a VaR model permission.
Note 6	This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approach under BIPRU 6.
Note 7	Only applicable to a firm that has a solo consolidation waiver.
Note 8	This will be applicable to firms (other than building societies) that are members of a UK consolidation group, on a half-yearly reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 9	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 10	Only applicable to a firm that is a partnership, when the report must be submitted by each partner.
Note 11	Members of a UK consolidation group should only submit this data item at the UK consolidation group level.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level.
Note 13	Only applicable to firms that have an IRB permission.
Note 14	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures.15
12Note 15	Only applies to a dormant account fund operator that does not fall into any of the other prudential categories in this table.
13Note 16	A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis (including on the basis of the firm's UK branch). Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
13Note 17	A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis (including on the basis of the firm's UK branch) unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group.
13Note 18	(1) If the firm has a whole-firm liquidity modification it must complete this item on the basis of the whole firm (or at any other reporting level the whole-firm liquidity modification may require) and not just its UK branch. (2) Otherwise the firm must complete this item by reference to the activities of its branch operation in the United Kingdom in accordance with SUP 16.12.3R (1)(a)(iv).
13Note 19	(1) If the firm has a whole-firm liquidity modification there is no obligation to report this item. (2) Otherwise the firm must complete this item by reference to the activities of its branch operation in the United Kingdom in accordance with SUP 16.12.3R (1)(a)(iv).
13Note 20	(1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
13Note 21	Note 20 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately.
13Note 22	Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification or a whole-firm liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification, whole-firm liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification or a whole-firm liquidity modification says to the contrary.
15Note 23	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of trading book exposures.

SUP 16.12.6 R 31/12/2010

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

Data item 11	Unconsolidated UK banks and building societies	Solo consolidated UK banks and building societies	Report on a UK consolidation group or, as applicable, defined liquidity group 13 basis by UK banks and building societies	Other members of RAG 111
Annual report and accounts 11 11	Annual			Annual
Annual report and accounts 11 of the mixed-activity holding company	Annual
Solvency statement	Annual
CQ				Quarterly
CY				Annually (note 2)
FSA001	Quarterly		Half yearly
FSA002	Quarterly		Half yearly	Half yearly
FSA003	Quarterly or monthly (note 1)		Half yearly
FSA004	Quarterly		Half yearly
FSA005	Quarterly		Half yearly
FSA006	Quarterly
FSA007	Annually (note 3)3
FSA008	Quarterly
13	13			13
FSA011	Quarterly
13				13
13	13		13
FSA014	Half yearly
6FSA015	Quarterly		Half yearly
FSA016		Half yearly
FSA017	Quarterly		Half yearly
FSA018	Quarterly
FSA020				Half yearly
FSA021				Half yearly
FSA022				Half yearly
FSA023				Half yearly
FSA024				Half yearly
FSA025				Half yearly
FSA026				Half yearly
FSA028	Half yearly
6FSA044	Quarterly		Half yearly	Quarterly9
6FSA045	Quarterly		Half yearly
6FSA046	Quarterly15		Quarterly15
13FSA047	Daily, weekly, monthly or quarterly (Notes 4, 6 and 9)	Daily, weekly, monthly or quarterly (Notes 4,5, 6 and 9)	Daily, weekly, monthly or quarterly (Notes 4, 8 and 9)	Daily, weekly, monthly or quarterly (Notes 4,7 and 9)
13FSA048	Daily, weekly, monthly or quarterly (Notes 4, 6 and 9)	Daily, weekly, monthly or quarterly (Notes 4,5, 6 and 9)	Daily, weekly, monthly or quarterly (Notes 4, 8 and 9)	Daily, weekly, monthly or quarterly (Notes 4,7 and 9)
13FSA050	Monthly (Note 4)	Monthly (Notes 4 and 5)	Monthly (Note 4)	Monthly (Note 4)
13FSA051	Monthly (Note 4)	Monthly (Notes 4 and 5)	Monthly (Note 4)	Monthly (Note 4)
13FSA052	Weekly or monthly (Notes 4 and 10)	Weekly or monthly (Notes 4, 5 and 10)	Weekly or monthly (Notes 4 and 11)	Weekly or monthly (Notes 4 and 10)
13FSA053	Quarterly (Note 4)	Quarterly (Notes 4 and 5)	Quarterly (Note 4)	Quarterly (Note 4)
13FSA054	Quarterly (Note 4)	Quarterly (Notes 4 and 5)	Quarterly (Note 4)	Quarterly (Note 4)
15FSA058	Quarterly		Quarterly
Note 1	Monthly submission only applicable if the firm has been notified in writing that it is required to report (when, on an annual review, it has two consecutive quarterly submissions of FSA003 showing data element 93A being greater than £50 million, or its currency equivalent, and also greater than 50% of data element 70A or, during 2007, it has two consecutive quarterly submissions of FSA009 showing data element 27A and data element 33A combined being greater than £50 million, or its currency equivalent, and also greater than 50% of data element 36A.
Note 2	The annual report required from a credit union by SUP 16.12.5 R must be made up for the same period as the audited accounts published by the credit union in accordance with section 3A of the Friendly and Industrial and Provident Societies Act 1968 (see CRED 14 Annex 1 G). CRED 14.10.10 R (2)(a) states that the audited accounts referred to in SUP 16.12.5 R are to be made up for the period beginning with the date of the credit union's registration or with the date to which the credit union's last annual accounts were made up, and ending on the credit union's most recent financial year end.
3Note 3	The reporting date for this data item is six months after a firm's most recent accounting reference date.
3Note 4	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification or a whole-firm liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification, whole-firm liquidity modification or variation part of the way through such a period, unless the whole-firm liquidity modification or intra-group liquidity modification says otherwise.13 13
13Note 5	As specified in SUP 16.12.5 R, solo consolidation has no application to liquidity reporting. Therefore it does not make any difference to the reporting of this item whether or not the firm is solo consolidated.
13Note 6	If the report is on a solo basis (and the firm is a UK firm) the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firmlevel) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
13Note 7	(1) If the report is on a solo basis (and the firm is not a UK firm) the reporting frequency is as follows: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm. (2) If the firm has a whole-firm liquidity modification (1) does not apply and instead the frequency of solo reporting is quarterly (or whatever other frequency the whole-firm liquidity modification requires).
13Note 8	(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
13Note 9	(1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
13Note 10	If the report is on a solo basis (including by reference to the firm's UK branch) the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm.
13Note 11	If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met.

SUP 16.12.7 R 31/12/2010

The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.6 R, unless indicated otherwise.13

13 Data item	Daily	Weekly	Monthly submission	Quarterly submission	Half yearly submission	Annual submission
Annual report and accounts 11						80 business days 3 (note 1) 7 months (note 2)
Annual report and accounts 11 of the mixed-activity holding company						7 months
Solvency statement						3 months
CQ				1 month
CY						7 months
FSA001				20 business days	45 business days
FSA002				20 business days	45 business days
FSA003			15 business days	20 business days	45 business days
FSA004				20 business days	45 business days
FSA005				20 business days	45 business days
FSA006				20 business days
FSA007						2 months
FSA008				20 business days (note 3) 45 business days (note 4)
[deleted]				[deleted]
FSA011				15 business days
[deleted]					[deleted]
[deleted]				[deleted]
FSA014					30 business days (note 3); 45 business days (note 4)
6FSA015				3011 business days	45 business days
FSA016					30 business days
FSA017				20 business days	45 business days 3
FSA018				45 business days
FSA020					30 business days
FSA021					30 business days
FSA022					30 business days
FSA023					30 business days
FSA024					30 business days
FSA025					30 business days
FSA026					30 business days
FSA028					30 business days
6FSA044				25 business days	25 business days
6FSA045				20 business days	45 business days
6FSA046				20 business days (Note 3), 45 business days (Note 4)15	15
FSA04713	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 5)
FSA04813	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 5)
FSA05013			15 business days
FSA05113			15 business days
FSA05213		22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question	15 business days
FSA05313			15 business days
FSA05413			15 business days
15FSA058				20 business days (Note 3), 45 business days (Note 4)
Note 1	Applicable to UK banks, dormant account fund operators12 and electronic money institutions.
Note 2	Applicable to non-EEA banks
Note 3	Applicable to unconsolidated and solo consolidated reports
Note 4	Applicable to UK consolidation group reports
Note 513	It is one Month if the report relates to a non-UK DLG by modification or the firm has a whole-firm liquidity modification.

Regulated Activity Group 2.1

SUP 16.12.8 R 01/01/2008

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

Regulated Activity Group 2.2

SUP 16.12.9 R 31/12/2010

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.

11	Member's adviser (note 3)		the Society (note 1)
Description of data item and data item	Frequency	Submission deadline	Description of data item	Frequency	Submission deadline
			Annual report and accounts	Annually	6 month's after the Society's accounting reference date
			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 (notes 15, 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 (Notes 20, 21)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	A member's adviser must prepare its reports in accordance with, and in the format set out in, SUP 16 Annex 10 and as required by section 6 of that annex. Guidance notes for the completion of the reports is contained in SUP 16 Annex 11.
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
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) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R.
Note 14	BIPRU 50K firms report half yearly on 30 business days submission, all other BIPRU firms on unconsolidated basis report quarterly on 20 business days submission. All UK consolidation group reports report half yearly on 45 business days submission. All other firms report monthly on 20 business days submission.
Note 15	This data item only applies to BIPRU firms.
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	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.

SUP 16.12.9A G 01/12/2009

13A Member's adviser that is also a BIPRU investment firm will also fall under one of the higher number RAGs that apply to BIPRU investment firms. That means that it will have to report a number of data items in addition to the ones that it has to supply under RAG 2.2.

Regulated Activity Group 3

SUP 16.12.10 R 01/12/2009

(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 lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
(3)
A service company must submit a copy of its annual audited financial statements within 6 months from its accounting reference date. However, the firm need only submit this if the report was audited as a result of a statutory provision other than the Act.3

SUP 16.12.11 R 31/12/2010

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

Description of data item 11 11	Firms' prudential category and applicable data items (note 1) 15
	BIPRU firms (note 17) 2			Firms other than BIPRU firms
	730K	125K and UCITS investment firms	50K	IPRU(INV) 2 Chapter 3	IPRU(INV) 2 Chapter 5	IPRU(INV) 2 Chapter 9	IPRU(INV) 2 Chapter 13	UPRU
Annual report and accounts 11 11	No standard format			No standard format (note 19)2	No standard format2		No standard format3 11	No standard format3
Annual report and accounts 11 of the mixed-activity holding company (note 10) 11	No standard format
Solvency statement	No standard format (note 11)			No standard format (note 20)	No standard format (note 11)2			No standard format (note 11)5
Balance sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)	FSA029 (note 18)11 2	FSA0292 11	FSA0292	FSA029 (note 1511)2 or Section A RMAR (note 1511)3 11 11	FSA0292 11
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA030 (note 18)2 11	FSA0302 11	FSA0302	FSA030 (note 1511)2 or Section B RMAR (note 1511)3 11 11	FSA0302 11
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA033 (note 18)2 11	FSA034 or FSA035 (note 14)2 11	FSA0312	FSA032 (note 15) 2 or Sections D1 and D2 RMAR (note 1511)3 11 11	FSA0362 11
Credit risk	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (Notes 2, 6)15	FSA008 (Notes 2, 6)15	FSA008 (Notes 2, 6)15
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016 (note 25)11	FSA016 (note 25)11	FSA016 (note 25)11
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)
3Threshold conditions							Section F RMAR (note 21) 3
2Client money and client assets	FSA039	FSA039	FSA039	FSA039 (note 18)	FSA039	FSA039	Section C RMAR (note 21) or 3FSA039	FSA039
2CFTC	FSA040 (note 24)11	FSA040 (note 24)11	FSA040 (note 24)11	FSA040 (note 24)11	FSA040 (note 24)11	FSA040 (note 24)11	FSA040 (note 24)11	FSA040 (note 24)11 3
6IRB portfolio risk	FSA045 (note 22)	FSA045 (note 22)	FSA045 (note 22)
6Securitisation: non-trading book15	FSA046 (note 23)	FSA046 (note 23)	FSA046 (note 23)
13Daily Flows	FSA047 (Notes 26, 29 and 31)
13Enhanced Mismatch Report	FSA048 (Notes 26, 29 and 31)
13Liquidity Buffer Qualifying Securities	FSA050 (Notes 27, 30 and 31)
13Funding Concentration	FSA051 (Notes 27, 30 and 31)
13Pricing data	FSA052 (Notes 27, 30 and 31)
13Retail and corporate funding	FSA053 (Notes 27, 30 and 31)
13Currency Analysis	FSA054 (Notes 27, 30 and 31)
13Systems and Controls Questionnaire	FSA055 (Note 28)
15Securitisation: trading book	FSA058 (Note 32)	FSA058 (Note 32)	FSA058 (Note 32)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.
Note 2	Firms 11 that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. 11 11
Note 3	This applies to a firm that is required to submit data item FSA003 and, at any time 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.11 The11threshold is exceeded where 11 data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant 11reporting date for the firm. 11 11 11 11
Note 4	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. The11 threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant 11reporting date for the firm 11. 11 11 11
Note 5	Only applicable to firms with a VaR model permission.11 11 11
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part,either the standardised approach, alternative standardised approach, or advanced measurement approach underBIPRU 611 11
Note 8	Only applicable to BIPRU investment firms 5 that: (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or11 (b) have been granted an investment firm consolidation waiver;or11 (c) are 11not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm 5 under (a) must11complete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) must11complete the report on the basis of its solo position. 11 11 11
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. 11
Note 10	Only applicable to a firm whose ultimate parent is a mixed activity holding company.
Note 11	Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. 11
2Note 13	This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.
2Note 14	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R.
2Note 15	FSA029, FSA030 and FSA032 must be completed bya firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Section A or Section B RMAR and Sections D1 and D2 RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.11 11
2Note 16	[deleted]11 11
2Note 17	An exempt BIPRU commodity firm will, by virtue of the definition of BIPRU TP 15, be exempt from completing FSA003 (and thus FSA004, FSA005, FSA006 and FSA007) for the duration of the transitional provision. It is however required to submit all other data items applicable according to the firm's BIPRU classification including, for the avoidance of doubt, BIPRU TP 16.
2Note 18	Except if the firm is an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R.
2Note 19	In the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R), it is only required from partnerships and bodies corporate, and then only if the report was audited as a result of a statutory provision other than under the Act.
2Note 20	Only required in the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R) that is a sole trader.
3Note 21	[deleted]11 11
6Note 22	Only applicable to firms that have an IRB permission.11 11
6Note 23	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of15 securitisations. of non-trading book exposures.15 15
11Note 24	Only applicable to firms granted a Part 30 exemption order and operating an arrangement to cover forward profits on the London Metals Exchange.
11Note 25	Only applicable to a firm that has a solo consolidation waiver.
13Note 26	A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
13Note 27	A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group.
13Note 28	If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone.
13Note 29	(1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
13Note 30	Note 29 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately.
13Note 31	Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary.15
15Note 32	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of trading book exposures.

SUP 16.12.11A G 01/12/2009

13The columns in the table in SUP 16.12.11 R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firms and BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.

SUP 16.12.12 R 31/12/2010

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

Data Item 11 11	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	UK consolidation group 11or defined liquidity group 13 11	Firm other than BIPRU firms
Annual report and accounts 11 11	Annually	Annually	Annually		Annually2 8
Annual report and accounts 11 of the mixed-activity holding company 11	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Half yearly11 11
FSA006	Quarterly	Quarterly	Quarterly	Quarterly
FSA007	Annual (note 4)11	Annual (note 4)11	Annual (note 4)11	Annual (note 4)11
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly 8
2FSA030					Quarterly 8
2FSA031					Quarterly
2FSA032					Quarterly
2FSA033					Quarterly 8
2FSA034					Quarterly 8
2FSA035					Quarterly 8
2FSA036					Quarterly 11
2FSA039	Half yearly	Half yearly	Half yearly		Half yearly
2FSA040	Quarterly	Quarterly	Quarterly		Quarterly3
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Quarterly15 15	Quarterly15 15	Quarterly15 15	Quarterly15 15
13FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA050	Monthly (Note 5)			Monthly (Note 5)
13FSA051	Monthly (Note 5)			Monthly (Note 5)
13FSA052	Weekly or monthly (Notes 5 and 9)			Weekly or monthly (Notes 5 and 10)
13FSA053	Quarterly (Note 5)			Quarterly (Note 5)
13FSA054	Quarterly (Note 5)			Quarterly (Note 5)
13FSA055	Annually (Note 5)			Annually (Note 5)
15FSA058	Quarterly	Quarterly	Quarterly	Quarterly
3Section A RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section B RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section C RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section F RMAR					Half yearly5
2Note 1	[deleted]8 8
3Note 2	Annual regulated business revenue up to and including £5 million.5
3Note 3	Annual regulated business revenue over £5 million.5
11Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
13Note 5	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
13Note 6	If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
13Note 7	(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
13Note 8	(1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
13Note 9	If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm.
13Note 10	If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met.

SUP 16.12.13 R 31/12/2010

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

13 Data item	Daily	Weekly	Monthly 18	Quarterly 18	Half yearly 18	Annual 18
Annual report and accounts11						80 business days 8
8						8
Annual report and accounts 11 of the mixed-activity holding company						7 months
Solvency statement						3 months
FSA001				20 business days	30 business days (note 1) 45 business days (note 2)
FSA002				20 business days	30 business days (note 1) 45 business days (note 2)
FSA003			15 business days	20 business days	30 business days (note 1) 45 business days (note 2)
FSA004				20 business days	30 business days (note 1) 45 business days (note 2)
FSA005				20 business days	30 business days (note 1) 45 business days (note 2)
FSA006				20 business days
FSA007						2 months
FSA008				20 business days (note 1); 45 business days (note 2)
FSA016					30 business days
FSA018				45 business days
FSA019						2 months
FSA028					30 business days
2FSA029				20 business days		11
2FSA030				20 business days		11
2FSA031				20 business days
2FSA032				20 business days
2FSA033				20 business days		11
2FSA034				20 business days		11
2FSA035				20 business days		11
2FSA036				20 business days		11

2FSA039					30 business days
2FSA040				15 business days 3
6FSA045				20 business days	30 business days (note 1), 45 business days (note 2)
6FSA046				20 business days (Note 1), 45 business days (Note 2)15	15
FSA047	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 3)
FSA048	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 3)
FSA050			15 business days
FSA051			15 business days
FSA052		22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question	15 business days
FSA053				15 business days
FSA054				15 business days
FSA055						15 business days
15FSA058				20 business days (Note 1), 45 business days (Note 2)
3Section A RMAR				30 business days	30 business days
3Section B RMAR				30 business days	30 business days
3Section C RMAR				30 business days	30 business days
3Section D1 and D2 D6 RMAR				30 business days	30 business days
3Section F RMAR					30 business days
Note 1	For unconsolidated and solo-consolidated reports.
Note 2	For UK consolidation group reports.
Note 3	It is one Month if the report relates to a non-UK DLG by modification.

Regulated Activity Group 4

SUP 16.12.14 R 01/12/2009

(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)
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 16.12.15 R 31/12/2010

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

Description of data item 11	Firms' 15 prudential category and applicable data items (note 1) 15
	BIPRU			Firms other than BIPRU firms
	730K	125K and UCITS investment firms	50K	IPRU(INV) 2 Chapter 3	IPRU(INV) 2 Chapter 5	IPRU(INV) 2 Chapter 9	IPRU(INV) 2 Chapter 13	UPRU
Annual report and accounts 11 11	No standard format8(note 13)11
Annual report and accounts 11 of the mixed-activity holding company (note 10) 11	5
	No standard format5
Solvency statement (note 11	5				No standard format2			No standard format5
Solvency statement (note 11	No standard format5				No standard format2			No standard format5
Balance sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)	FSA029 2 11	FSA029 2 11	FSA0292	FSA029 (note 1511)2 or Section A RMAR (note 1511)5 11 11	FSA029 (note 16)2
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA0302 11	FSA0302 11	FSA0302	FSA030 (note 15)2 or Section B RMAR (note 1511)5 11 11	FSA030 (note 16)2
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA0332 11	FSA034 or FSA035 (note 14)2 11	FSA0312	Section D1 and D2 RMAR or FSA032 (note 15)11 11	FSA0362 11
Credit risk	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA01611 (note 20)11	FSA01611 (note 20)11	FSA01611 (note 20)11
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)
5Threshold conditions							Section F RMAR (note 1511) 11
2Volumes and type of business (note 21)11	FSA038	FSA038	FSA038	FSA038	FSA038	FSA038	FSA038	FSA038
2Client money and client assets	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	Section C RMAR (note 1511) or 5FSA039 11	FSA03911
2Asset managers that use hedge fund techniques (note 21)11	FSA041	FSA041	FSA041	FSA041	FSA041	FSA041	FSA041	FSA041
2UCITS (note 22)11	FSA042	FSA042	FSA042	FSA042	FSA042	FSA042	FSA042	FSA042
6IRB portfolio risk	FSA045 (note 18)	FSA045 (note 18)	FSA045 (note 18)
6Securitisation: non-trading book15	FSA046 (note 19)	FSA046 (note 19)	FSA046 (note 19)
13Daily Flows	FSA047 (Notes 23, 26 and 28)
13Enhanced Mismatch Report	FSA048 (Notes 23, 26 and 28)
13Liquidity Buffer Qualifying Securities	FSA050 (Notes 24, 27 and 28)
13Funding Concentration	FSA051 (Notes 24, 27 and 28)
13Pricing data	FSA052 (Notes 24, 27 and 28)
13Retail and corporate funding	FSA053 (Notes 24, 27 and 28)
13Currency Analysis	FSA054 (Notes 24, 27 and 28)
13Systems and Controls Questionnaire	FSA055 (Note 25)
15Securitisation: trading book	FSA058 (Note 29)	FSA058 (Note 29)	FSA058 (Note 29)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G.
Note 2	Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. 11
Note 3	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. The11 threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting datefor the firm.11 11
Note 4	This applies to a firm that is required to submit data item FSA003 and at any time 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 wheredata element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.11 11
Note 5	Only applicable to firms with a VaR model permission.11 11
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approach 11under BIPRU 63. 11
Note 8	Only applicable to BIPRU investment firms 5 that :11 (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver;or11 (b) have been granted an investment firm consolidation waiver; or11 (c) are 11not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm 5 under (a) must11 complete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) must11 complete the report on the basis of its solo position. 11 11
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. 11
Note 10	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 11	Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. 11
2Note 13	This data item is applicable to all firms in this table except a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.11 11
2Note 14	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R.
2Note 15	FSA029, FSA030 and 11FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 5Section A, B, C or F RMAR and Sections D1 and D2 RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.11
2Note 16	[deleted]8 8
5Note 17	[deleted]11 11
6Note 18	Only applicable to firms that have an IRB permission.11 11
6Note 19	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of15 securitisations of non-trading book exposures 15.
11Note 20	Only applicable to a firm that has a solo consolidation waiver.
11Note 21	Only applicable to firms that have a managing investments permission.
11Note 22	Only applicable to firms that have permission for establishing, operating or winding up a regulated collective investment scheme.
13Note 23	A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
13Note 24	A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group.
13Note 25	If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone.
13Note 26	(1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
13Note 27	Note 26 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately.
13Note 28	Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary.15
15Note 29	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of trading book exposures.

SUP 16.12.15A G 01/12/2009

13The columns in the table in SUP 16.12.15 R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firmsand BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.

SUP 16.12.16 R 31/12/2010

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

Data item 11	Firms' 15 prudential category 15
	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	UK consolidation group 11or defined liquidity group 13	Firm other than BIPRU firms
Annual report and accounts 11 11	Annually	Annually	Annually		Annually2 8
Annual report and accounts 11 of the mixed-activity holding company	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually2
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Half yearly11 11
FSA006	Quarterly	Quarterly	Quarterly	Quarterly
FSA007	Annual(note 4)	Annual (note 4)	Annual (note 4)	Annual (note 4)11
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly 8
2FSA030					Quarterly 8
2FSA031					Quarterly3
2FSA032					Quarterly3
2FSA033					Quarterly 8
2FSA034					Quarterly 8
2FSA035					Quarterly 8
2FSA036					Quarterly 5 8
2FSA038	Half yearly	Half yearly	Half yearly		Half yearly
2FSA039	Half yearly	Half yearly	Half yearly		Half yearly11

2FSA041	Annually	Annually	Annually		Annually
2FSA042	Quarterly	Quarterly	Quarterly		Quarterly
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Quarterly15 15	Quarterly15 15	Quarterly15 15	Quarterly15 15
13FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA050	Monthly (Note 5)			Monthly (Note 5)
13FSA051	Monthly (Note 5)			Monthly (Note 5)
13FSA052	Weekly or monthly (Notes 5 and 9)			Weekly or monthly (Notes 5 and 10)
13FSA053	Quarterly (Note 5)			Quarterly (Note 5)
13FSA054	Quarterly (Note 5)			Quarterly (Note 5)
13FSA055	Annually (Note 5)			Annually (Note 5)
15FSA058	Quarterly	Quarterly	Quarterly	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)
5Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)
5Section F RMAR					Half yearly
2Note 1	[deleted]8 8
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	Annual regulated business revenue over £5 million.
11Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
13Note 5	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
13Note 6	If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
13Note 7	(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
13Note 8	(1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
13Note 9	If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm.
13Note 10	If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met.

SUP 16.12.17 R 31/12/2010

13 Data item 18	Daily	Weekly	Monthly 18	Quarterly 18	Half yearly 18	Annual 18
Annual report and accounts						80 business days
Annual report and accounts of the mixed-activity holding company						7 months
Solvency statement						3 months
FSA001				20 business days	30 business days (note 2); 45 business days (note 3 )
FSA002				20 business days	30 business days (note 2); 45 business days (note 3)
FSA003			15 business days	20 business days	30 business days (note 2); 45 business days (note 3)
FSA004				20 business days	30 business days (note 2); 45 business days (note 3)
FSA005				20 business days	30 business days (note 2); 45 business days (note 3)
FSA006				20 business days
FSA007						2 months
FSA008				20 business days (note 2); 45 business days (note 3)
FSA016				30 business days
FSA018				45 business days
FSA019						2 months
FSA028					30 business days
FSA029				20 business days
FSA030				20 business days
FSA031				20 business days
FSA032				20 business days
FSA033				20 business days
FSA034				20 business days
FSA035				20 business days
FSA036				20 business days
FSA038					30 business days
FSA039					30 business days
FSA041						30 business days
FSA042				20 business days
FSA045				20 business days	30 business days (note 2); 45 business days (note 3)
FSA046				20 business days (Note 2), 45 business days (Note 3)15	15
FSA047	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 4)
FSA048	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 4)
FSA050			15 business days
FSA051			15 business days
FSA052		22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question	15 business days
FSA053				15 business days
FSA054				15 business days
FSA055						15 business days
15FSA058				20 business days (Note 2), 45 business days (Note 3)
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 and D2 RMAR				30 business days	30 business days
Section F RMAR					30 business days
Note 1	[deleted]
Note 2	For unconsolidated and solo-consolidated reports.
Note 3	For UK consolidation group reports.
Note 4	It is one Month if the report relates to a non-UK DLG by modification.

Regulated Activity Group 5

SUP 16.12.18 R 01/01/2008

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

SUP 16.12.18A R 30/06/2010

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

Description of data item 14	Data item 14 (note 1)	Frequency	Submission deadline
Annual report and accounts 11 11	No standard format	Annually	80 business days 3
Balance Sheet	Sections A.1 and A.2 MLAR	Quarterly	20 business days
Income Statement	Sections B.0 and B.1 MLAR	Quarterly	20 business days
Capital Adequacy	Section C MLAR	Quarterly	20 business days
Lending - Business flow and rates	Section D MLAR	Quarterly	20 business days
Residential Lending to individuals - New business profile	Section E MLAR	Quarterly	20 business days
Lending - Arrears analysis	Section F MLAR	Quarterly	20 business days
Mortgage administration - Business profile	Section G MLAR	Quarterly	20 business days
Mortgage Administration - Arrears analysis	Section H MLAR	Quarterly	20 business days
Analysis of loans to customers	Section A3 MLAR	Quarterly	20 business days
Provisions analysis	Section B2 MLAR	Quarterly	20 business days
Fees and levies	Section J MLAR	Annually	30 business days
14Sale and rent back	Section K MLAR	Annually	30 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 19A. Guidance notes for the completion of the data items 14 is set out in SUP 16 Annex 19B.

Regulated Activity Group 6

SUP 16.12.19 R 01/01/2008

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

SUP 16.12.19A R 06/07/2009

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

8 8

Description of data item 11	Firm's prudential category and applicable data item (note 1)
Description of data item 11	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 9	IPRU(INV) Chapter 13	UPRU
Annual report and accounts 11 11	No standard format8
Solvency statement (note 6)5		No standard format5			No standard format5
Balance sheet	FSA029 11	FSA029 11	FSA029	FSA029 or Section A RMAR (note 7) 11	FSA029 11
Income statement	FSA030 11	FSA030 11	FSA030	FSA030 or Section B RMAR (note 7) 11	FSA030 11
Capital adequacy	FSA033 11	FSA034 or FSA035 (note 4)11	FSA031	FSA032 (note 5) or5 Section D1 and D2 RMAR (note 7)5	FSA036 11
5Threshold conditions				Section F RMAR
Client money and client assets	FSA039	FSA039	FSA039	Section C RMAR (note 7) or 5FSA039	FSA03911
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.
Note 2	This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.
Note 3	[deleted]11 11
Note 4	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R.
Note 5	FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 5
Note 6	Only applicable to a firm that is a partnership, when the report must be submitted by each partner.
5Note 7	FSA029 and FSA030 only apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm and Sections A and B RMAR only apply 11 to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. 11

SUP 16.12.20 R 06/07/2009

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

Annual report and accounts 11 11	Annually
Annual reconciliation	Annually
Solvency statement	Annually
FSA029	Quarterly 8
FSA030	Quarterly 8
FSA031	Quarterly
FSA032	Quarterly
FSA033	Quarterly 8
FSA034	Quarterly 8
FSA035	Quarterly 8
FSA036	Quarterly5 8
FSA039	Half yearly11
5Section A RMAR	Half yearly (note 2) Quarterly (note 3)
5Section B RMAR	Half yearly (note 2) Quarterly (note 3)
5Section C RMAR	Half yearly (note 2) Quarterly (note 3)
5Section D1 and D2 RMAR	Half yearly (note 2) Quarterly (note 3)
5Section F RMAR	Half yearly
Note 1	[deleted]8 8
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	5Annual regulated business revenue over £5 million.

SUP 16.12.21 R 06/04/2010

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
Annual report and accounts 11 11			80 business days 8
Solvency statement			3 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
FSA036	20 business days		11
FSA039		30 business days
FSA040	15 business days 3
5Section A RMAR	30 business days	30 business days
5Section B RMAR	30 business days	30 business days
5Section C RMAR	30 business days	30 business days
5Section D1 and D2 RMAR	30 business days	30 business days
5Section F RMAR		30 business days

Regulated Activity Group 7

SUP 16.12.22 R 01/12/2009

(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)
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 16.12.22A R 31/12/2010

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 Description of Data item	Firms' 15 prudential category and applicable data item (note 1) 15
	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	Exempt CAD firms subject to IPRU(INV) Chapter 13	Firms (other than exempt CAD firms) subject toIPRU(INV)Chapter 13	Firms that are also in one or more of RAGs 1 to 6 and not subject to IPRU(INV) Chapter 13
Annual report and accounts	No standard format			No standard format
Annual report and accounts of the mixed-activity holding company (note 10)	No standard format
Solvency statement	No standard format (note 11)
Balance Sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)		Section A RMAR
Income Statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	Section B RMAR	Section B RMAR
Capital Adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA032	Section D1 and D2 RMAR
Credit risk	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016	FSA016	FSA016
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)
Professional indemnity insurance (note 15)	Section E RMAR	Section E RMAR	Section E RMAR		Section E RMAR	Section E RMAR
Threshold Conditions				Section F RMAR	Section F RMAR
Training and Competence	Section G RMAR	Section G RMAR	Section G RMAR	Section G RMAR	Section G RMAR	Section G RMAR
COBS data	Section H RMAR	Section H RMAR	Section H RMAR	Section H RMAR	Section H RMAR	Section H RMAR
Client money and client assets	Section C RMAR	Section C RMAR	Section C RMAR	Section C RMAR	Section C RMAR
Fees and levies	Section J RMAR	Section J RMAR	Section J RMAR	Section J RMAR	Section J RMAR
IRB portfolio risk	FSA045 (note 13)	FSA045 (note 13)	FSA045 (note 13)
Securitisation: non-trading book15	FSA046 (note 14)	FSA046 (note 14)	FSA046 (note 14)
13Daily Flows	FSA047 (Notes 16, 19 and 21)
13Enhanced Mismatch Report	FSA048 (Notes 16, 19 and 21)
13Liquidity Buffer Qualifying Securities	FSA050 (Notes 17, 20 and 21)
13Funding Concentration	FSA051 (Notes 17, 20 and 21)
13Pricing data	FSA052 (Notes 17, 20 and 21)
13Retail and corporate funding	FSA053 (Notes 17, 20 and 21)
13Currency Analysis	FSA054 (Notes 17, 20 and 21)
13Systems and Controls Questionnaire	FSA055 (Note 18)
15Securitisation: trading book	FSA058 (Note 22)	FSA058 (Note 22)	FSA058 (Note 22)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, or SUP 16 Annex 18A R in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G, or SUP 16 Annex 18B G in the case of the RMAR.
Note 2	Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis.
Note 3	This applies to a firm that is required to submit data item FSA003 and, at any tine 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 4	This applies to a firm that is required to submit data item FSA003 and, at any time 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 5	Only applicable to firms with a VaR model permission.
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approach under BIPRU 6.
Note 8	Only applicable to BIPRU investment firms that: (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) must complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) must complete the report on the basis of its solo position.
Note 9	This will be applicable to firms that are members of a UK consolidation group on the reporting date.
Note 10	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 11	Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level.
Note 13	Only applicable to firms that have an IRB permission.
Note 14	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of15 securitisations of non-trading book exposures 15.
Note 15	This item only applies to firms that are subject to an FSA requirement to hold professional indemnity insurance and are not exempt CAD firms.
13Note 16	A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
13Note 17	A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group.
13Note 18	If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone.
13Note 19	(1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
13Note 20	Note 19 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately.
13Note 21	Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary.
15Note 22	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of trading book exposures.

SUP 16.12.22B G 01/12/2009

13The columns in the table in SUP 16.12.22A R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firms and BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.

SUP 16.12.23 R 31/12/2010

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

Data item	Frequency
	Unconsolidated BIPRU investment firm	Solo consolidated BIPRU investment firm	UK Consolidation Group 11or defined liquidity group 13 11	Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Annual reports and accounts 11 11	No standard format
Annual accounts of the mixed-activity holding company	No standard format
Solvency statement	No standard format
FSA001	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA002	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA003	Monthly, quarterly or half yearly (note 2)	Monthly, quarterly or half yearly (note 2)	Half yearly
FSA004	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA005	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA006	Quarterly	Quarterly	Quarterly
FSA007	Annually (note 3)11	Annually (note 3)11	Annually (note 3)11
FSA008	Quarterly	Quarterly	Quarterly
FSA016		Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually
FSA028	Half yearly	Half yearly
FSA03211 11				Quarterly	Quarterly
6FSA045	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
6FSA046	Quarterly15 15	Quarterly15 15	Quarterly15 15
13FSA047	Daily, weekly, monthly or quarterly (Notes 4, 5 and 7)	Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10)	Daily, weekly, monthly or quarterly (Notes 4, 6 and 7)
13FSA048	Daily, weekly, monthly or quarterly (Notes 4, 5 and 7)	Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10)	Daily, weekly, monthly or quarterly (Notes 4, 6 and 7)
13FSA050	Monthly (Note 4)	Monthly (Notes 4 and 10)	Monthly (Note 4)
13FSA051	Monthly (Note 4)	Monthly (Notes 4 and 10)	Monthly (Note 4)
13FSA052	Weekly or monthly (Notes 4 and 8)	Weekly or monthly (Notes 4, 8 and 10)	Weekly or monthly (Notes 4 and 9)
13FSA053	Quarterly (Note 4)	Quarterly (Notes 4 and 10)	Quarterly (Note 4)
13FSA054	Quarterly (Note 4)	Quarterly (Notes 4 and 10)	Quarterly (Note 4)
13FSA055	Annually (Note 4)	Annually (Notes 4 and 10)	Annually (Note 4)
15FSA058	Quarterly	Quarterly	Quarterly
2Section A RMAR				Half yearly	Quarterly
2Section B RMAR				Half yearly	Quarterly
2Section C RMAR				Half yearly	Quarterly
2Section D1 and D2 RMAR				Half yearly	Quarterly
Section E RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Quarterly2
Section F RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Half yearly2
Section G RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Half yearly2
Section H RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Half yearly2 11
Section J RMAR	Annually	Annually	Annually	Annually2	Annually2
Note 1:	BIPRU 730K firms and BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly.
Note 2	BIPRU 730K firms - monthly; BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly.
11Note 3	The reporting date for this data item is six months after a firm's most recent accounting reference date.
13Note 4	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
13Note 5	If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
13Note 6	(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
13Note 7	(1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
13Note 8	If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm.
13Note 9	If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met.
13Note 10	As specified in SUP 16.12.22A R, solo consolidation has no application to liquidity reporting. Therefore it does not make any difference to the reporting of this item whether or not the firm is solo consolidated.

SUP 16.12.24 R 31/12/2010

13 Data Item	Daily	Weekly	Monthly 18	Quarterly 18	Half yearly 18	Annual 18
Annual reports and accounts						80 business days
Annual report and accounts of the mixed-activity holding company						7 months
Solvency statement						3 months
FSA001				20 business days	30 business days (note 1); 45 business days (note 2)
FSA002				20 business days	30 business days (note 1); 45 business days (note 2)
FSA003	15 business days			20 business days	30 business days (note 1); 45 business days (note 2)
FSA004				20 business days	30 business days (note 1); 45 business days (note 2)
FSA005				20 business days	30 business days (note 1); 45 business days (note 2)
FSA006				20 business days
FSA007						2 months
FSA008				20 business days (note 1); 45 business days (note 2)
FSA016					30 business days
FSA018				45 business days
FSA019						2 months
FSA028					30 business days
FSA032				20 business days
FSA045				20 business days	30 business days (note 1), 45 business days (note 2)
FSA046				20 business days (Note 1), 45 business days (Note 2)15	15
FSA04713	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 3)
FSA04813	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 3)
FSA05013			15 business days
FSA05113			15 business days
FSA05213		22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question	15 business days
FSA05313				15 business days
FSA05413				15 business days
FSA05513						15 business days
15FSA058				20 business days (Note 1), 45 business days (Note 2)
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 and D2 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
Note 1	For unconsolidated and solo consolidated reports
Note 2	For UK consolidation group reports
Note 313	It is one Month if the report relates to a non-UK DLG by modification.

Regulated Activity Group 8

SUP 16.12.25 R 01/12/2009

(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)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
(3)
A service company must submit a copy of its annual audited financial statements (only if the report was audited as a result of a statutory provision other than under the Act) within 6 months from its accounting reference date.

SUP 16.12.25A R 31/12/2010

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

Description of data item	Firms' 15 prudential category and applicable data item (note 1) 15
	BIPRU			Firms other than BIPRU firms
	730K	125K	50K	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 9	IPRU(INV) Chapter 13 3	UPRU
Annual report and accounts 11 11	No standard format8
Annual report and accounts 11 of the mixed-activity holding company (note 10)	No standard format
Solvency statement (note 11)	No standard format							No standard format5
Balance sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)	FSA029 11	FSA029 11	FSA029	Section A RMAR (note 17)5or FSA02911 11	11
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA030 11	FSA030 11	FSA030	Section B RMAR (note 17)5or FSA03011 11	FSA030 11
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA033 11	FSA034 or FSA035 (note 14) 11	FSA03111	Section D1 and D2 RMAR (note 17)5 or FSA 032 (note 15) 11	FSA036 11
Credit risk	FSA004 (note 2, 3)	FSA004 (note 2, 3)	FSA004 (note 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15
UK Integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016 (note 20)11	FSA016 (note 20)11	FSA016 (note 20)11
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)3
5Threshold conditions							Section F RMAR (note 17)	11
Client money and client assets11	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039 or Section C RMAR (note 17)11
6IRB portfolio risk	FSA045 (note 18)	FSA045 (note 18)	FSA045 (note 18)
6Securitisation: non-trading book15	FSA046 (note 19)	FSA046 (note 19)	FSA046 (note 19)
13Daily Flows	FSA047 (Notes 21, 24 and 26)
13Enhanced Mismatch Report	FSA048 (Notes 21, 24 and 26)
13Liquidity Buffer Qualifying Securities	FSA050 (Notes 22, 25 and 26)
13Funding Concentration	FSA051 (Notes 22, 25 and 26)
13Pricing data	FSA052 (Notes 22, 25 and 26)
13Retail and corporate funding	FSA053 (Notes 22, 25 and 26)
13Currency Analysis	FSA054 (Notes 22, 25 and 26)
13Systems and Controls Questionnaire	FSA055 (Note 23)
15Securitisation: trading book	FSA058 (Note 27)	FSA058 (Note 27)	FSA058 (Note 27)
Note 1:	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G.
Note 2	Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. 11
Note 3	This applies to a firm that is required to submit data item FSA003 and, at any time 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.11 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.11 11
Note 4	This applies to a firm that is required to submit data item FSA003 and, at any time 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. 11 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.11 11
Note 5	Only applicable to firms with a VaR model permission.11 11
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approach 11under BIPRU 6.3 11
Note 8	Only applicable to BIPRU investment firms 5that : (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or11 (b) have been granted an investment firm consolidation waiver; or11 (c) are 11not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm 5under (a) must11 complete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) must11 complete the report on the basis of its solo position. 11 11 11 11 11
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. 11
Note 10	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 11	Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. 11
Note 13	This does not apply to firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.
Note 14	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2) R.
Note 15	FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 5
Note 16	[deleted]11 11
5Note 17	This is only applicable to a firm subject to IPRU(INV) Chapter 13 that is not an exempt CAD firm.
6Note 18	Only applicable to firms that have an IRB permission.11 11
6Note 19	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of 15 securitisations of non-trading book exposures 15. 15
11Note 20	Only applicable to a firm that has a solo consolidation waiver.
13Note 21	A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
13Note 22	A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group.
13Note 23	If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone.
13Note 24	(1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
13Note 25	Note 24 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately.
13Note 26	Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary.15
15Note 27	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of trading book exposures.

SUP 16.12.25B G 01/12/2009

13The columns in the table in SUP 16.12.25A R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firms and BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.

SUP 16.12.26 R 31/12/2010

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.

Data item 11	BIPRU 730K firm	BIPRU 125K firm	BIPRU 50K firm	UK consolidation group 11 or defined liquidity group 13 11	Firms other than BIPRU firms
Annual reports and accounts 11 11	Annually	Annually	Annually		Annually 2 8
Annual report and accounts 11of the mixed-activity holding company 11	Annually	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually2
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Half yearly11 11
FSA006	Quarterly	Quarterly	Quarterly
FSA007	Annually(note 4)11	Annually(note 4)11	Annually(note 4)11	Annually (note 4)11
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly 8
2FSA030					Quarterly 8
2FSA031					Quarterly
2FSA032					Quarterly
2FSA033					Quarterly 8
2FSA034					Quarterly 8
2FSA035					Quarterly 8
2FSA036					Quarterly5 8
2FSA039	Half yearly	Half yearly	Half yearly	11	Half yearly11
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Quarterly15 15	Quarterly15 15	Quarterly15 15	Quarterly15 15
13FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA050	Monthly (Note 5)			Monthly (Note 5)
13FSA051	Monthly (Note 5)			Monthly (Note 5)
13FSA052	Weekly or monthly (Notes 5 and 9)			Weekly or monthly (Notes 5 and 10)
13FSA053	Quarterly (Note 5)			Quarterly (Note 5)
13FSA054	Quarterly (Note 5)			Quarterly (Note 5)
13FSA055	Annually (Note 5)			Annually (Note 5)
15FSA058	Quarterly	Quarterly	Quarterly	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)
5Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)
5Section F RMAR					Half yearly
2Note 1	[deleted]8 8
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	Annual regulated business revenue over £5 million.
11Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
13Note 5	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
13Note 6	If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
13Note 7	(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
13Note 8	(1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
13Note 9	If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm.
13Note 10	If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met.

SUP 16.12.27 R 31/12/2010

Data item 18	Daily	Weekly	Monthly 18	Quarterly 18	Half yearly 18	Annual 18
Annual accounts						80 business days
Annual reconciliation						80 business days
Annual reports and accounts of the mixed-activity holding company						7 months
Solvency statement						3 months
FSA001				20 business days	30 business days (note 1);45 business days (note 2)
FSA002				20 business days	30 business days (note 1);45 business days (note 2)
FSA003				20 business days	30 business days (note 1);45 business days (note 2)
FSA004				20 business days	30 business days note 1);45 business days (note 2)
FSA005				20 business days	30 business days (note 1);45 business days (note 2)
FSA006				20 business days	30 business days (note 1);45 business days (note 2)
FSA007						2 months
FSA008				20 business days (note 1);45 business days (note 2)
FSA016					30 business days
FSA018				45 business days
FSA019						2 months
FSA028					30 business days
FSA029				20 business days
FSA030				20 business days
FSA031				20 business days
FSA032				20 business days
FSA033				20 business days
FSA034				20 business days
FSA035				20 business days
FSA036				20 business days
FSA039					30 business days
FSA040				15 business days
FSA045			20 business days	30 business days (note 1); 45 business days (note 2)
FSA046				20 business days (Note 1), 45 business days (Note 2)15	15
FSA04713	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 5)
FSA048	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 5)
FSA050			15 business days
FSA051			15 business days
FSA052		22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question	15 business days
FSA053				15 business days
FSA054				15 business days
FSA055						15 business days
15FSA058				20 business days (Note 1), 45 business days (Note 2)
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 and D2 RMAR				30 business days	30 business days
Section F RMAR					30 business days
Note 1	For unconsolidated and solo consolidated reports.
Note 2	For UK consolidation group reports
Note 3	It is one Month if the report relates to a non-UK DLG by modification.

Regulated Activity Group 9

SUP 16.12.28 R 06/07/2009

(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 16.12.28A R 06/07/2009

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	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	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 FSA requirement to hold professional indemnity insurance and are not exempt CAD firms.

Regulated Activity Group 10

SUP 16.12.29 G 01/01/2008

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

Authorised professional firms

SUP 16.12.30 R 06/07/2009

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

SUP 16.12.30A R 01/01/2008

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 16.12.31 R 01/01/2008

2Table of data items from an authorised professional firm

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

Financial conglomerates

SUP 16.12.32 R 01/01/2008

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

SUP 16.12.33 R 06/07/2009

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

Content of Report	Form (Note 1)	Frequency	Due Date
Calculation of supplementary capital adequacy requirements in accordance with one of the four technical calculation methods	Note 2	Note 5	Note 5
Identification of significant risk concentration levels	Note 3	Yearly	4 months after year end
Identification of significant intra-group transactions	Note 4	Yearly	4 months after year end
Report on compliance with 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	If Part 1 of GENPRU 3 Annex 1(method 1), Part 2 of GENPRU 3 Annex 1 (method 2), or Part 3 of GENPRU 3 Annex 1 (method 3) applies, there is no specific form. Adequate information must be provided, and each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA how to do this. 11
	If Part 4 of GENPRU 3 Annex 1 applies (method 4):11 (1) a banking and investment services conglomerate 11must use FSA003; and 11
	(2) an insurance conglomerate must use: (a) (where SUP 16.12.32R (1)(a) applies), Forms 1, 2 and 3 in Appendix 9.1 of IPRU(INS) prepared in accordance with IPRU (INS) 9.35(1); or (b) (in any other case),the Insurance Group Capital Adequacy Reporting Form (Form 95) in Appendix 9.9 of IPRU(INS)
	For the purposes of (b), rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the insurance conglomerate were an insurance group.
Note 3	Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the risk concentration levels, the FSA will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interests, the risk of circumvention of sectoral rules, and the level or volume of risks.
Note 4	For the purposes of this reporting requirement, an intra-group transaction will be presumed to be significant if its amount exceeds 5% of the total amount of capital adequacy requirements at the level of the financial conglomerate. Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FSA is the co-ordinator must11 discuss with the FSA the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the intra-group transactions, the FSA will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interest11, the risk of circumvention of sectoral rules, and the level or volume of risks. 11
Note 5	The frequency and due date will be as follows: (1)banking and investment services conglomerate:11 frequency is half-yearly with due date 45 business days after period end (2) insurance conglomerate: frequency is yearly with due date four months after period end for the capital adequacy return and three months after period end for the report on compliance with GENPRU 3.1.35 R where it applies. 11
Note 6	Adequate information must be added as a separate item to the relevant form for sectoral reporting.

SUP 16.13 Reporting under the Payment Services Regulations

Application

SUP 16.13.1 G 23/07/2010

1This section applies to authorised payment institutions and small payment institutions (see SUP 16.1.1A D).

Purpose

SUP 16.13.2 G 23/07/2010

The purpose of this section is to give directions to authorised payment institutions and small payment institutions under regulation 82 (Reporting requirements) of the Payment Services Regulations in relation to:

(1)
the information in respect of their provision of payment services and their compliance with requirements imposed by or under Parts 2 to 6 of the Payment Services Regulations that they must provide to the FSA; and
(2)
the time at which and the form in which they must provide that information.

Reporting requirement

SUP 16.13.3 D 23/07/2010

(1)
An authorised payment institution or a small payment institution must submit to the FSA the duly completed return applicable to it as set out in column (2) of the table in SUP 16.13.4D.
(2)
An authorised payment institution or a small payment institution must submit the return referred to in (1):
1. (a)
  in the format specified as applicable in column (3) of the table in SUP 16.13.4D;
2. (b)
  at the frequency and in respect of the periods specified in column (4) of that table;
3. (c)
  by the due date specified in column (5) of that table; and
4. (d)
  by electronic means made available by the FSA.

SUP 16.13.4 D 23/07/2010

The table below sets out the format, reporting frequency and due date for submission in relation to regulatory returns that apply to authorised payment institutions and small payment institutions.

(1)	(2)	(3)	(4)	(5)
Type of firm	Return	Format	Reporting Frequency	Due date
Authorised Payment Institution	Authorised Payment Institution Capital Adequacy Return	FSA056 (Note 1)	Annual (Note 2)	30 business days (Note 3)
Small Payment Institution	Payment Services Directive Transactions	FSA057 (Note 4)	Annual (Note 5)	1 month (Note 3)
Note 1	When submitting the completed return required, the authorised payment institution must use the format of the return set out in SUP 16 Annex 27A D. Guidance notes for the completion of the return are set out in SUP 16 Annex 27B G.
Note 2	This reporting frequency is calculated from an authorised payment institution's accounting reference date.
Note 3	The due dates are the last day of the periods given in column (5) of the table above following the relevant reporting frequency period set out in column (4) of the table above.
Note 4	When submitting the completed return required, the small payment institution must use the format of the return set out in SUP 16 Annex 28A D. Guidance notes for the completion of the return are set out in SUP 16 Annex 28B G.
Note 5	This reporting frequency is calculated from 31 December each calendar year.

SUP 16 Annex 1 [deleted]6 7

R 01/07/2009

6 5 4 3 2 1

SUP 16 Annex 2 [deleted]17 18

G 01/07/2009

11 12 13 14 15 16 17

10 9 8 7 6 5 4 3 2 1

SUP 16 Annex 3 [deleted]5 6

R 01/07/2009

4 5 3 2 1

SUP 16 Annex 4 [deleted]10 11

G 01/07/2009

5 4 3 2 1 6 7 8 9 10

SUP 16 Annex 5 [deleted]6 7

R 01/07/2009

1 2 3 4 5 6 8 9

SUP 16 Annex 6R Persistency report

R 31/12/2007

This annex consists only of one or more forms. Forms are to be found through the following address:3 2 1

Persistency Report - Forms/sup/sup_chapter16_annex6r.pdf 4

SUP 16 Annex 9R Annual questionnaire for authorised professional firms

R 06/07/2007

This annex consists only of one or more forms. Forms are to be found through the following address:3 2 1

Annual Questionnaire for Authorised Professional Firms - Forms/sup/sup_chapter16_annex9r.pdf 4 5 6 7

SUP 16 Annex 10 Securities and Futures firms' reporting forms and requirements applying to their completion

R 01/05/2008

This annex consists only of one or more forms. Forms are to be found through the following address:4 3 2 1

Securities and Futures Firms' Reporting Forms and Requirements Applying to their Completion - Forms/sup/sup_chapter16_annex10r.pdf 5 6 7

SUP 16 Annex 11 Guidance Notes on Completion of Securities and Futures Firms Reporting Forms

G 01/05/2007

This annex consists only of one or more forms. Forms are to be found through the following address:3 2 1

Guidance notes on completion of securities and futures firms' reporting forms - Forms/sup/sup_chapter16_annex11g.pdf 4 5 6 7 8

SUP 16 Annex 12 Reports from trustees of AUTs and depositaries of ICVCs

G 18/04/2002

This annex consists only of one or more forms. Forms are to be found through the following address:3 2 1

Reports from trustees of AUTs and depositaries - Forms/sup/sup_chapter16_annex12g.pdf

SUP 16 Annex 13 Return cover sheet

R 18/04/2002

This annex consists only of one or more forms. Forms are to be found through the following address:3 2 1

Return Cover Sheet - Forms/sup/sup_chapter16_annex13r.pdf

SUP 16 Annex 14 Quarterly and annual returns for Credit Unions

R 18/04/2002

This annex consists only of one or more forms.

Quarterly return - Forms/sup/sup_chapter16_annex14r.pdf 2 1

SUP 16 Annex 15 Notes on completing the quarterly and annual returns for Credit Unions

G 01/01/2007

This annex consists only of one or more forms.

Notes on completing the Quarterly Return (CQ) for credit unions - Forms/sup/sup_chapter16_annex15g.pdf 1 2 3 4 5 6 7 8

SUP 16 Annex 16 [deleted]8 9

01/07/2009

4 5 6 7 8

3 1 2

SUP 16 Annex 16A 2 1Standing data (See SUP 16.10.4 R)

SUP 16 Annex 16A.1 R 04/10/2010

A: Communications with a firm

1. Name of the firm

2. Trading name(s) of the firm

4. Registered office

5. Principal place of business

6. Website address

7. Complaints contact and complaints officer3

8. The name and email address of the primary3 compliance contact

B: Information about a firm 3 on the FSA Register

10.

11.

C: Other information about a firm

12.

13.

14. Name and address of firm's auditor

15.

16. Accounting reference date

17. Locum3

3 3 3 3 3 3

SUP 16 Annex 17 [deleted]4 3 2 1 5 6

01/07/2009

SUP 16 Annex 18 [deleted]

R 21/06/2001

SUP 16 Annex 18A Retail Mediation Activities Return ('RMAR')

R 06/04/2010

This annex consists only of one or more forms. Forms are to be found through the following address:

Retail Mediation Activities Return ('RMAR') - Sup Chapter 16 Annex 18A R 1 2 3 4 5 6 7 8 10 9 11 14

SUP 16 Annex 18B Notes for Completion of the Retail Mediation Activities Return ('RMAR')

G 30/06/2010

This annex consists only of one or more forms. Forms are to be found through the following address:

Notes for Completion of the Retail Mediation Activities Return ('RMAR') - SUP Chapter 16 Annex 18b G 2 1 3 4 6 5 9 7 8 10 11 12 13 14 15 17 16 18 19 20 24 21

SUP 16 Annex 19A Mortgage Lending and Administration Return ('MLAR')

R 06/10/2010

This annex consists only of one or more forms. Forms are to be found through the following address:

Mortgage Lending and Administration Return ('MLAR') - Sup Chapter 16 Annex 19A R 4

SUP 16 Annex 19B Notes for Completion of the Mortgage Lending and Administration Return ('MLAR')

G 06/10/2010

This annex consists only of one or more forms. Forms are to be found through the following address:

Notes for Completion of the Mortgage Lending and Administration Return ('MLAR') - Sup Chapter 16 Annex 19B G 11

SUP 16 Annex 20 Products covered by the reporting requirement in SUP 16.11

G 30/06/2010

This annex consists only of one or more forms. Forms are to be found through the following address:

Products covered by the reporting requirement in SUP 16.11 - Sup Chapter 16 Annex 20 G 7

SUP 16 Annex 21 Reporting Fields

R 30/06/2010

This annex consists only of one or more forms. Forms are to be found through the following address:

Reporting Fields - Sup Chapter 16 Annex 21 R

SUP 16 Annex 22 [deleted]3 4

R 01/07/2009

1 2 3

SUP 16 Annex 23 [deleted]3 4

G 01/07/2009

1 2 3

SUP 16 Annex 24 Data items for SUP 16.1210

R 31/12/2010

This annex consists only of one or more forms. Forms are to be found through the following address:

Data items for SUP 16.12 10 Sup Chapter 16 Annex 24 R 1 2 3 4 4 5 5 6 6 7 8 9 11 12 13 14 15

SUP 16 Annex 25 Guidance notes for data items in SUP 16 Annex 24R13

G 01/01/2011

This annex consists only of one or more forms. Forms are to be found through the following address:

Guidance notes for data items in SUP 16 Annex 24R13 - Sup Chapter 16 Annex 25g 1 2 3 4 4 5 6 7 8 9 10 11 12 14 15 16 17 18 19 20

SUP 16 Annex 26 Guidance on designated liquidity groups in SUP 16.12

G 06/04/2010

Purpose of this guidance
1.1	G	The purpose of this Annex is to explain the different types of defined liquidity group dealt with in SUP 16.12 (Integrated Regulatory Reporting) and what a group liquidity reporting firm is.
2.	G	Defined liquidity groups are relevant to liquidity reporting by ILAS BIPRU firms. Liquidity reporting under SUP 16.12 relates to a firm on a solo or branch basis and in addition by reference to a firm's defined liquidity group.2
The two main types of designated liquidity groups
3.	G	Defined liquidity groups are divided into two types:
		(1)	a DLG by default; and
		(2)	a DLG by modification (this type is subdivided into other types as explained in this Annex).
DLG by default
4.	G	Broadly speaking, a firm's DLG by default is made up of the members of the firm's group on which it relies for liquidity or that rely on the firm. It also includes certain funding vehicles. It covers each entity:
		(1)	that provides or is committed to provide material support to the firm against liquidity risk; or
		(2)	to which the firm provides or is committed to provide material support against liquidity risk; or
		(3)	that has reasonable grounds to believe that the firm would supply such support, and vice versa.
5.	G	Paragraph (b) of the definition of DLG by default deals with a case in which there are several UK ILAS BIPRU firms in the same group. The effect is this. Say that there are two UK ILAS BIPRU firms, A and B in the group. Say that A relies on, or is relied on by, companies M, N, O and P. B relies on, or is relied on by, companies P, Q, R and S. The result is that A and B have the same DLG by default, which is made up of companies A, B, M, N, O, P, Q, R and S.
6.	G	There is an exclusion relating to participations. Say that 70% of B is owned by unconnected third party shareholders and that A and B rely on each other. A will report on the basis of a group made up of A, B, M, N, O and P. B will report on the basis of a group made up of A, B, P, Q, R and S.
7.	G	The full definition is set out in the Glossary.
8.	G	The definition applies automatically. It does not depend, for example, on the firm getting a waiver under BIPRU 12 (Liquidity). However, in practice it is likely that the firm and the FSA will agree who is in the firm's DLG by default.
9.	G	A DLG by default is only relevant to a UK lead regulated firm.
10.	G	A firm may have a DLG by default and a DLG by modification at the same time.
Types of DLG by modification
11.	G	A DLG by modification only applies to a firm with an intra-group liquidity modification. BIPRU 12.8 has more about intra-group liquidity modifications.
12.	G	Every firm subject to BIPRU 12 (Liquidity) is subject to the overall liquidity adequacy rule. The effect of that rule is that every firm is required to be self-sufficient in terms of liquidity adequacy and to be able to satisfy that rule relying on its own liquidity resources.
13.	G	The FSA recognises that a firm may be part of a wider group which manages its liquidity on a group-wide basis. This is recognised by an intra-group liquidity modification. A DLG by modification arises out of the intra-group liquidity modification.
14.	G	There are two types of DLG by modification:
		(1)	a DLG by modification (firm level); and
		(2)	a non-UK DLG by modification (DLG level).
Types of DLG by modification (firm level)
15.	G	If the firm obtains an intra-group liquidity modification it will permit the firm to rely on liquidity support from elsewhere in its group for the purposes of the overall liquidity adequacy rule. A DLG by modification (firm level) is made up of the group members on which the firm can rely for these purposes, together with the firm itself. It is called 'firm level' because it relates to the way that the overall liquidity adequacy rule is applied to the firm.
16.	G	There are two types of DLG by modification (firm level):
		(1)	a UK DLG by modification; and
		(2)	a non-UK DLG by modification (firm level).
17.	G	It is not possible for a firm to have both types.
18.	G	A UK DLG by modification is made up solely of UK ILAS BIPRU firms. That means that the intra-group liquidity modification will permit the firm to rely on liquidity support from other specified UK ILAS BIPRU firms elsewhere in its group, but no one else.
19.	G	A non-UK DLG by modification (firm level) is defined to mean any kind of DLG by modification (firm level) except for a UK DLG by modification. In practice though an intra-group liquidity modification setting up a non-UK DLG by modification (firm level) will be expected to allow the firm to rely on support from a parent undertaking which is constituted under the law of a country or territory outside the United Kingdom or on subsidiary undertakings of that parent which are themselves constituted under the law of a country or territory outside the United Kingdom. These parents and their subsidiaries (together with the firm itself) will make up the non-UK DLG by modification (firm level). It is not envisaged that a non-UK DLG by modification (firm level) will include UK members (other than the firm itself). That is why this type of defined liquidity group is called a non-UK DLG by modification (firm level).
Non-UK DLG by modification (DLG level)
20.	G	It is envisaged that if a firm has a UK DLG by modification, the intra-group liquidity modification will apply the overall liquidity adequacy rule to the UK DLG by modification as a whole. The starting position is that the UK DLG by modification should be self-sufficient for liquidity purposes.
21.	G	However, the intra-group liquidity modification may permit the UK DLG by modification to rely on liquidity support from elsewhere in the group. In this case this other part of the group, together with the UK DLG by modification, forms the non-UK DLG by modification (DLG level). It is called 'DLG level' because it relates to the way that the overall liquidity adequacy rule is applied to the firm's DLG.
22.	G	It is not envisaged that a firm with a non-UK DLG by modification (firm level) will have a non-UK DLG by modification (DLG level).
23.	G	It is envisaged that the only group members on which the non-UK DLG by modification (firm level) will be able to rely for these purposes will be foreign parents and others described in paragraph 19 of SUP 16 Annex26G . That is why it is called a non-UK DLG by modification (DLG level).
Combinations of DLG
24.	G	That means that the types of DLG by modification a firm may have are these:
		(1)	a UK DLG by modification and nothing else; or
		(2)	a non-UK DLG by modification (firm level) and nothing else; or
		(3)	a UK DLG by modification and non-UK DLG by modification (DLG level).
Group liquidity reporting firm
25.	G	The defined term group liquidity reporting firm is also used in connection with reporting at the level of a defined liquidity group. Its purpose is to identify the firms on which the reporting obligation falls.
26.	G	The general principle is that reporting is done by UK ILAS BIPRU firms. In the case of a DLG by modification, the reporting will be done by UK ILAS BIPRU firms that have been granted the intra-group liquidity modification.
27.	G	However there may be other types members of the defined liquidity group. For example, say that UK ILAS BIPRU firm A has a defined liquidity group made up of companies B, C, D and E. Say that B is an authorised person but is not a UK ILAS BIPRU firm, that C is a UK company that is not authorised and that D and E are foreign and not authorised. A, B, C, D and E are all members of the defined liquidity group. However B, C, D and E do not have to report on the defined liquidity group under SUP 16.12. That obligation falls on A. A is the group liquidity reporting firm.

SUP 16 Annex 27 [deleted]

23/07/2010

SUP 16 Annex 27A Authorised Payment Institution Capital Adequacy Return

D 23/07/2010

1This annex consists only of one or more forms. Forms are to be found through the following address:

Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27A D

SUP 16 Annex 27B Notes on Completing FSA056 (Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27 AD)

G 23/07/2010

1This annex consists only of one or more forms. Forms are to be found through the following address:

Notes on Completing FSA056 (Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27 AD) - SUP 16 Annex 27B G

SUP 16 Annex 28 [deleted]

23/07/2010

SUP 16 Annex 28A Small Payment Institution Return

D 23/07/2010

1This annex consists only of one or more forms. Forms are to be found through the following address:

Small Payment Institution Return - SUP 16 Annex 28A D

SUP 16 Annex 28B Notes on Completing FSA057 (Payment Services Directive Transactions)

G 23/07/2010

1This annex consists only of one or more forms. Forms are to be found through the following address:

Notes on Completing FSA057 (Payment Services Directive Transactions) - SUP 16 Annex 28B G

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