Related provisions for BIPRU 4.1.1

GENPRU 2.2.190R31/12/2006

A BIPRU firm calculating risk weighted exposure amounts under the IRB approach may include in its upper tier two capital resources positive amounts resulting from the calculation in BIPRU 4.3.8 R (Treatment of expected loss amounts), up to 0.6% of the risk weighted exposure amounts calculated under that approach.

GENPRU 2.2.191R31/12/2006

A BIPRU firm calculating risk weighted exposure amounts under the IRB approach may not include in its capital resources value adjustments and provisions included in the calculation in BIPRU 4.3.8 R (Treatment of expected loss amounts under the IRB approach for trading bookexposures) or value adjustments and provisions for exposures that would otherwise have been eligible for inclusion in general/collective provisions other than in accordance with GENPRU 2.2.190 R.

GENPRU 2.2.193R31/12/2006

If a BIPRU firm calculates risk weighted exposure amounts under the IRB approach for the purposes of BIPRU 14 (Capital requirements for settlement and counterparty risk) it must not include valuation adjustments referred to in BIPRU 14.2.18 R (1) (Treatment of expected loss amounts) in its capital resources except in accordance with that rule.

GENPRU 2.2.236R31/12/2006

A BIPRU firm calculating risk weighted exposure amounts under the IRB approach must deduct:(1) any negative amounts arising from the calculation in BIPRU 4.3.8 R (Treatment of expected loss amounts); and(2) any expected loss amounts2 calculated in accordance with BIPRU 4.7.12 R (Expected loss amounts under the simple risk weight approach to calculating risk weighted exposure amounts for exposures belonging to the equity exposureIRB exposure class) or BIPRU 4.7.17 R (Expected loss

GENPRU 2.2.237R31/12/2006

A BIPRU firm calculating risk weighted exposure amounts under the IRB approach or the standardised approach to credit risk must deduct from its capital resources the exposure amount of securitisation positions which receive a risk weight of 1250% under BIPRU 9 (Securitisation), unless the firm includes the securitisation positions in its calculation of risk weighted exposure amounts (see BIPRU 9.10 (Reduction in risk-weighted exposure amounts)).

SUP 16.12.11R01/01/2008

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

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

SUP 16.12.15R01/01/2008

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

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

SUP 16.12.22AR01/01/2008

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.

GENPRU 1.2.42R31/12/2006

(1) As part of its obligation under the overall Pillar 2 rule, a firm must, for each of the major sources of risk identified in accordance with GENPRU 1.2.30R (2), carry out stress tests and scenario analyses that are appropriate to the nature of those major sources of risk, as part of which the firm must:(a) take reasonable steps to identify an appropriate range of realistic adverse circumstances and events in which the risk identified crystallises; and(b) estimate the financial

FEES 3.2.7R01/11/2007

Table of application, notification and vetting fees

(1) Fee payer	(2) Fee payable	Due date
(a) Any applicant for Part IV permission (including an incoming firm applying for top-up permission)	(1) Unless (2) applies, in1 respect of a particular application, the highest of the tariffs set out in FEES 3 Annex 1 part 11 which apply to that application. (2) In respect of a particular application which is: (i) a straightforward or moderately complex case for the purposes of FEES 3 Annex 1 part 1, and (ii) only involves a simple change of legal status as set out in FEES 3 Annex 1 part 6, the fee payable is 50% of the tariff that would otherwise be payable in FEES 3 Annex 1 part 11 1	On or before the application is made
(b) Any Treaty firm that wishes to exercise a Treaty right to qualify for authorisation under Schedule 4 to the Act (Treaty rights) in respect of regulated activities for which it does not have an EEA right, except for a firm providing cross border services only4	(1) Where no certificate has been issued under paragraph 3(4) of Schedule 4 to the Act the fee payable is, in respect of a particular exercise, set out in FEES 3 Annex 1, part 4 (2) Where a certificate in (i) has been issued no fee is payable	On or before the notice of exercise is given
(c) Any applicant for a certificate under article 54 of the Regulated Activities Order	2,000	On or before the application is made
(d) Applicants for an authorisation order for, or recognition of, a collective investment scheme	FEES 3 Annex 2, part 1	On or before the application is made
(f) Any person seeking an order under section 326(1) of the Act to become a designated professional body.	10,000	30 days after the order is granted
(g) Any applicant for recognition as a UK recognised body under section 287 or section 288 of the Act	FEES 3 Annex 3, part 1	On or before the date the application is made
(h) Any applicant for recognition as an overseas recognised body under section 287 or section 288 and section 292 of the Act	FEES 3 Annex 3, part 2	On or before the date the application is made
(i) An applicant for listing (under the listing rules)	FEES 3 Annex 4, part 1	On or before the date the application is made
(j) Applicant for approval as sponsor (under the listing rules)	FEES 3 Annex 4, part 2	On or before the date the application is made
(k) Issuers of tranches from debt issuance programmes and securitised derivative tranches	FEES 3 Annex 4, part 1	An upfront fee is required per tranche for draw downs in the following 12 months
(l) Under the listing rules, an issuer involved in specific events or transactions during the year where documentation is subject to a transaction vetting	FEES 3 Annex 5, part 1, unless the transaction would come within the definition of significant transaction under category (q) in this table, in which case the fee payable under that category.2	On or before the date that relevant documentation is first submitted to the FSA
(m) Under the prospectus rules, an issuer or person requesting approval or vetting of the documents arising in relation to specific events or transactions that it might be involved in during the year	FEES 3 Annex 5, part 2, unless the transaction would come within the definition of significant transaction under category (q) in this table, in which case the fee payable under that category.2	On or before the date that relevant documentation is first submitted to the FSA
(n) Applicants to be added to the list of designated investment exchanges	50,000	On or before the date the application is made
2(o) In connection with rules (or future rules) implementing the Capital Requirements Regulations 2006 (including any amendments): (i) a firm applying to the FSA for a waiver or concession (or guidance on the availability of either): or (ii) a firm's EEA parent applying to its Home State regulator for the use of the Internal Ratings Based approach and the Home State regulator requesting the FSA's assistance in accordance with the Capital Requirements Regulations 2006 . 1 1 2	If the firm is applying to the FSA:2 (1) unless2 (2) applies, FEES 3 Annex 6;2 (2) (a) unless2 (b) applies a1 firm submitting a second application for a waiver or concession or1 guidance described in column (1) within 12 months of the first application (where the fee was paid in accordance with (1)) must pay 50% of the fee applicable to it under FEES 3 Annex 6, but only in respect of that second application (b) No fee is payable by a firm in relation to a successful application for a waiver or a concession based on a minded to grant decision in respect of the same matter following a complete application for guidance in accordance with prescribed submission requirements.1 (c) No fee is payable by a firm applying to its Home State regulator where the Home State regulator has requested the assistance of the FSAand the firm falls within Group 4 of Part 1 of FEES 3 Annex 6.2 2 1 2	Where the firm has made an application directly to the FSA, on or before the date the application is made, otherwise within 30 days after the FSA notifies the firm that its EEA parent's Home State regulator has requested the FSA's assistance.2 2
(p) A firm applying for a variation of its Part IV permission	(1) Unless (2) applies, if the proposed new1 business of the firm would1 fall within one or more activity groups specified in Part 1 of FEES 4 Annex 1 not applicable before the application1, the fee is 50% of the highest of the tariffs set out in which apply to that application. (2) If the only change is that the1 A.12 activity group tariff applied to the firm's business before the variation and the A.13 activity group will apply after variation, no fee is payable(3) In all other cases, other than applications by credit unions, the fee payable is 250, unless the variation involves only the reduction (and no other increases) in the scope of a Part IV permission in which case no fee is payable.1 1 1	On or before the date the application is made
2(q) A significanttransaction, being one where: (i) the issuer has a market capitalisation in excess of 1.5 billion and it is a new applicant for a primary listing under the listing rules, or involved in a reverse or hostile takeover or a significant restructuring; or (ii) the issuer has a market capitalisation in excess of 5 billion and is involved in a class 1 transaction or a transaction requiring vetting of an equity prospectus or equivalent document ; or (iii) the issuer is proposing a Depositary Receipt issue intended to raise more than 5billion.	50,000	On or before the date that the relevant documentation is first submitted to the FSA.3 3 3
2(r) Providers of reporting or trade matching systems applying for recognition under MiFID as an Approved Reporting Mechanism.	20,000	On or before the date the application is made.

Related provisions for BIPRU 4.1.1

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