Related provisions for SUP 16.12.21

SUP 16.12.16R01/01/2008

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

Data item	Firm's prudential category
	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	ConsolidatedBIPRU investment firm	Firmother than BIPRU firms
Annual accounts	Annually	Annually	Annually		Annually2
2Annual reconciliation					Annually
Annual accounts of the mixed-activity holding company	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually2
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Quarterly
FSA006	Quarterly	Quarterly	Quarterly	Quarterly
FSA007	Annual	Annual	Annual	Annual
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly and annually (note 1)
2FSA030					Quarterly and annually (note 1)
2FSA031					Quarterly3
2FSA032					Quarterly3
2FSA033					Quarterly and annually (note 1)
2FSA034					Quarterly and annually (note 1)
2FSA035					Quarterly and annually (note 1)
2FSA036					Quarterly and annually (note 1)5
2FSA038	Half yearly	Half yearly	Half yearly		Half yearly
2FSA039	Half yearly	Half yearly	Half yearly		Half yearly
2FSA040	Quarterly	Quarterly	Quarterly		Quarterly
2FSA041	Annually	Annually	Annually		Annually
2FSA042	Quarterly	Quarterly	Quarterly		Quarterly
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Half yearly	Half yearly	Half yearly	Half yearly
5Section A RMAR					Half yearly (note 2) Quarterly (note 3)
5Section B RMAR					Half yearly (note 2) Quarterly (note 3)
5Section C RMAR					Half yearly (note 2) Quarterly (note 3)
5Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)
5Section F RMAR					Half yearly
2Note 1	The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	Annual regulated business revenue over £5 million.

SUP 16.12.17R01/01/2008

The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.16 R.

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

SUP 16.12.20R01/01/2008

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

Annual accounts	Annually
Annual reconciliation	Annually
Solvency statement	Annually
FSA029	Quarterly and annually (note 1)
FSA030	Quarterly and annually (note 1)
FSA031	Quarterly
FSA032	Quarterly
FSA033	Quarterly and annually (note 1)
FSA034	Quarterly and annually (note 1)
FSA035	Quarterly and annually (note 1)
FSA036	Quarterly and annually (note 1)5
FSA039	Half yearly
FSA040	Quarterly3
5Section A RMAR	Half yearly (note 2) Quarterly (note 3)
5Section B RMAR	Half yearly (note 2) Quarterly (note 3)
5Section C RMAR	Half yearly (note 2) Quarterly (note 3)
5Section D1 and D2 RMAR	Half yearly (note 2) Quarterly (note 3)
5Section F RMAR	Half yearly
Note 1	The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	5Annual regulated business revenue over £5 million.

SUP 16.12.22AR01/01/2008

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

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

SUP 16.12.25AR01/01/2008

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

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

SUP 16.12.26R01/01/2008

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

	BIPRU 730K firm	BIPRU 125K firm	BIPRU 50K firm	ConsolidatedBIPRU investment firm	Firms other than BIPRU firms
Annual accounts	Annually	Annually	Annually		Annually 2
2Annual reconciliation					Annually
Annual accountsof the mixed-activity holding company	Annually	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually2
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Quarterly
FSA006	Quarterly	Quarterly	Quarterly
FSA007	Annually	Annually	Annually	Annually
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly and annually (note 1)
2FSA030					Quarterly and annually (note 1)
2FSA031					Quarterly
2FSA032					Quarterly
2FSA033					Quarterly and annually (note 1)
2FSA034					Quarterly and annually (note 1)
2FSA035					Quarterly and annually (note 1)
2FSA036					Quarterly and annually (note 1)5
2FSA039	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
2FSA040	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly3
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Half yearly	Half yearly	Half yearly	Half yearly
5Section A RMAR					Half yearly (note 2) Quarterly (note 3)
5Section B RMAR					Half yearly (note 2) Quarterly (note 3)
5Section C RMAR					Half yearly (note 2) Quarterly (note 3)
5Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)
5Section F RMAR					Half yearly
2Note 1	The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	Annual regulated business revenue over £5 million.

SUP 16.12.27R01/01/2008

The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.26 R.

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

Related provisions for SUP 16.12.21

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