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 firms5that 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 firm5under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm5 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 group4 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. |
