Related provisions for BIPRU 8.5.10

COLL 4.5.2G01/04/2004

In order to provide the unitholders with regular and relevant information about the progress of the authorised fund, the authorised fund manager must:(1) prepare a short report and a long report half-yearly and annually; (2) send the short report to all unitholders; and(3) make the long report available to unitholders on request.

COLL 4.5.3R06/08/2006

(1) The authorised fund manager must for each annual accounting period and half-yearly accounting period, prepare a short report and a long report for a scheme.(2) For a scheme which is an umbrella, the authorised fund manager must prepare a short report for each sub-fund but this is not necessary for the umbrella as a whole.(3) Where the first annual accounting period of a scheme is less than 12 months, a half-yearly report need not be prepared.(4) [deleted]1

COLL 4.5.4G01/04/2004

(1) The OEIC Regulations contain requirements for the preparation of annual and half-yearly reports and make the directors of an ICVC responsible for the preparation of annual and half-yearly reports on the ICVC. (2) Regulations 66 (Reports: preparation), 67 (Reports: accounts) and 68 (Reports: voluntary revision) of the OEIC Regulations also contain a number of other requirements relating to reports and accounts of an ICVC.

COLL 4.5.7R06/04/2006

(1) An annual long report on an authorised fund, other than a scheme which is an umbrella, must contain:(a) the fullaccounts for the annual accounting period which must be prepared in accordance with the requirements of the IMA SORP;(b) the report of the authorised fund manager in accordance with COLL 4.5.9 R (Authorised fund manager's report);(c) the comparative table in accordance with COLL 4.5.10 R (Comparative table);(d) the report of the depositary in accordance with COLL

COLL 4.5.8R06/04/2006

(1) A half-yearly long report on an authorised fund, other than for a scheme which is an umbrella, must contain:(a) the fullaccounts for the half-yearly accounting period which must be prepared in accordance with the requirements of the IMA SORP; and(b) the report of the authorised fund manager in accordance with COLL 4.5.9 R (Authorised fund manager's report).(2) A half-yearly long report on a scheme which is an umbrella must be prepared for the umbrella as a whole and2 must

COLL 4.5.8AG06/04/2006

2The authorised fund manager may, but need not, prepare annual and half-yearly long reports for any individual sub-fund of an umbrella in accordance with COLL 4.5.7R (4) and COLL 4.5.8R (3) and make them available on request to any unitholder investing in the relevant sub-fund. However, if the authorised fund manager does so, this does not relieve it of its duty:(1) to prepare annual and half-yearly long reports on the umbrella as a whole (COLL 4.5.7R (2) and COLL 4.5.8R (2));

COLL 4.5.9R06/04/2006

The matters set out in (1) to (13)2 must be included in any authorised fund manager's report, except where otherwise indicated:2(1) the names and addresses of :(a) the authorised fund manager;(b) the depositary;(c) the registrar;(d) any investment adviser;(e) the auditor; and(f) for a scheme which invests in immovables, the standing independent valuer;(2) (for an ICVC), the names of any directors other than the ACD;(3) a statement of the authorised status of the scheme;(4) (for

COLL 4.5.10R01/04/2004

The comparative table required by COLL 4.5.7R (1)(c) (Contents of the annual long report) must set out:(1) a performance record over the last five calendar years, or if the authorised fund has not been in existence during the whole of that period, over the whole period in which it has been in existence, showing:(a) the highest and the lowest price of a unit of each class in issue during each of those years; and(b) the net income distributed (or, for accumulation units, allocated)

COLL 4.5.11R01/04/2004

(1) The depositary must make an annual report to unitholders which must be included in the annual report.(2) The annual report must contain:(a) a description, which may be in summary form, of the duties of the depositary under COLL 6.6.4 (General duties of the depositary) and in respect of the safekeeping of the scheme property; and(b) a statement whether, in any material respect:(i) the issue, sale, redemption and cancellation, and calculation of the price of the units and the

COLL 4.5.12R01/04/2004

The authorised fund manager must ensure that the report of the auditor to the unitholders must include a statement:(1) whether, in the auditor's opinion, the accounts have been properly prepared in accordance with the IMA SORP, the rules in this sourcebook, and the instrument constituting the scheme;(2) whether, in the auditor's opinion, the accounts give a true and fair view of the net incomeand the net gains or losses ofthe scheme property of the authorised fund (or, as the

COLL 4.5.14R06/04/2006

(1) The authorised fund manager must, within four months after the end of each annual accounting period and two months after the end of each half-yearly accounting period respectively, make available and publish the long reports2 prepared in accordance with COLL 4.5.7R (1) to (3)2 (Contents of the annual long report) and COLL 4.5.8R (1) to (2)2 (Contents of the half-yearly long report).22(2) The reports referred to in (1) must:(a) be supplied free of charge to any person on request2;2(b)

LR 13.5.1R01/07/2005

Financial information, as set out in this section, must be included by a listed company in a class 1 circular if:(1) the listed company is seeking to acquire an interest in a target which will result in a consolidation of the target's assets and liabilities with those of the listed company; or(2) the listed company is seeking to dispose of an interest in a target which will result in the assets and liabilities no longer being consolidated; or(3) the target ("A") has itself acquired

LR 13.5.4R01/07/2005

(1) A listed company must present all financial information that is disclosed in a class 1 circular in a form that is consistent with the accounting policies adopted in its own latest annual consolidated accounts.(2) The requirement set out in paragraph (1) does not apply to financial information presented in accordance with LR 13.5.36 R.

LR 13.5.7G01/07/2005

In complying with LR 13.5.6 R a listed company should:(1) state whether the financial information was extracted from accounts, internal financial accounting records, internal management accounting records, an external or other source;(2) state whether financial information that was extracted from audited accounts was extracted without material adjustment; and(3) indicate which aspects of the financial information relate to:(a) historical financial information;(b) forecast or estimated

LR 13.5.8R01/07/2005

If financial information has not been extracted directly from audited accounts, the class 1 circular must:(1) set out the basis and assumptions on which the financial information has been prepared; and(2) include a statement that the financial information is unaudited or not reported on by an accountant.

LR 13.5.13R01/07/2005

A financial information table must cover one of the following reporting periods:(1) a period of three years up to the end of the latest financial period for which the target or its parent has prepared audited accounts;(2) a lesser period than the period set out in paragraph (1) if the target's business has been in existence for less than three years; or(3) for a class 1 disposal, the period set out in LR 13.5.19 R.

LR 13.5.18R01/07/2005

A listed company must ensure that a financial information table includes, for each of the periods covered by the table:(1) a balance sheet and its explanatory notes;(2) an income statement and its explanatory notes;(3) a cash flow statement and its explanatory notes;(4) a statement showing either all changes in equity or changes in equity other than those arising from capital transactions with owners and distributions to owners;(5) the accounting policies; and(6) any additional

LR 13.5.32R01/07/2005

If a listed company includes a profit forecast or a profit estimate in a class 1 circular it must:(1) comply with the requirements for a profit forecast or profit estimate set out in Annex 1 of the PD Regulation except that a listed company does not need to include a report on the forecast or estimate from an accountant in the class 1 circular; and(2) include a statement confirming that the profit forecast or profit estimate has been properly compiled on the basis of assumptions

LR 13.5.33R01/07/2005

If, prior to the class 1 transaction, a profit forecast or profit estimate was published that:(1) relates to the listed company, a significant part of the listedcompanygroup, or the target; and(2) is still outstanding;the listed company must include that profit forecast or profit estimate in the class 1 circular or include an explanation of why the profit forecast or profit estimate is no longer valid.

DTR 4.1.3R20/01/2007

An issuer must make public its annual financial report at the latest four months after the end of each financial year.[Note: article 4(1) of the TD]

DTR 4.1.4R20/01/2007

An issuer must ensure that its annual financial report remains publicly available for at least five years.[Note: article 4(1) of the TD]

DTR 4.1.5R20/01/2007

The annual financial report must include:(1) the audited financial statements;(2) a management report; and(3) responsibility statements.[Note: article 4(2) of the TD]

DTR 4.1.6R20/01/2007

(1) If an issuer is required to prepare consolidated accounts according to the Seventh Council Directive 83/349/EEC, the audited financial statements must comprise:(a) consolidated accounts prepared in accordance with IFRS, and(b) accounts of the parent company prepared in accordance with the national law of the EEA State in which the parent company is incorporated. [Note: article 4(3) of the TD](2) If an issuer is not required to prepare consolidated accounts, the audited financial

DTR 4.1.7R20/01/2007

(1) If an issuer is required to prepare consolidated accounts, the financial statements must be audited in accordance with Article 37 of the Seventh Council Directive 83/349/EEC.(2) If an issuer is not required to prepare consolidated accounts the financial statements must be audited in accordance with Articles 51 and 51a of the Fourth Council Directive 78/660/EEC.(3) The audit report, signed by the person or persons responsible for auditing the financial statements must be disclosed

DTR 4.1.8R20/01/2007

The management report must contain:(1) a fair review of the issuer's business; and(2) a description of the principal risks and uncertainties facing the issuer.

DTR 4.1.9R20/01/2007

The review required by DTR 4.1.8 R must:(1) be a balanced and comprehensive analysis of:(a) the development and performance of the issuer's business during the financial year; and(b) the position of the issuer's business at the end of that year,consistent with the size and complexity of the business;(2) include, to the extent necessary for an understanding of the development, performance or position of the issuer's business:(a) analysis using financial key performance indicators;

DTR 4.1.11R20/01/2007

The management report required by DTR 4.1.8 R must also give an indication of:(1) any important events that have occurred since the end of the financial year;(2) the issuer's likely future development;(3) activities in the field of research and development;(4) the information concerning acquisitions of own shares prescribed by Article 22 (2) of Directive 77/91/EEC;(5) the existence of branches of the issuer; and(6) in relation to the issuer's use of financial instruments and where

DTR 4.1.12R20/01/2007

(1) Responsibility statements must be made by the persons responsible within the issuer.(2) The name and function of any person who makes a responsibility statement must be clearly indicated in the responsibility statement.(3) For each person making a responsibility statement, the statement must set out that to the best of his or her knowledge:(a) the financial statements, prepared in accordance with the applicable set of accounting standards, give a true and fair view of the

DTR 4.2.2R20/01/2007

(1) An issuer must make public a half-yearly financial report covering the first six months of the financial year.(2) The half-yearly financial report must be made public as soon as possible, but no later than two months, after the end of the period to which the report relates.(3) An issuer must ensure that the half-yearly financial report remains available to the public for at least five years.[Note: article 5(1) of the TD]

DTR 4.2.3R20/01/2007

The half-yearly financial report must include:(1) a condensed set of financial statements;(2) an interim management report; and(3) responsibility statements.[Note: article 5(2) of the TD]

DTR 4.2.4R20/01/2007

(1) If an issuer is required to prepare consolidated accounts, the condensed set of financial statements must be prepared in accordance with IAS 34.[Note: article 5(3) of the TD](2) If an issuer is not required to prepare consolidated accounts, the condensed set of financial statements must contain, as a minimum the following:(a) a condensed balance sheet;(b) a condensed profit and loss account; and(c) explanatory notes on these accounts.[Note: article 5(3) of the TD]

DTR 4.2.5R20/01/2007

(1) This rule applies to an issuer that is not required to prepare consolidated accounts.(2) In preparing the condensed balance sheet and the condensed profit and loss account an issuer must follow the same principles for recognising and measuring as when preparing annual financial reports.[Note: article 5(3) of the TD](3) The balance sheet and the profit and loss account must show each of the headings and subtotals included in the most recent annual financial statements of the

DTR 4.2.6R20/01/2007

The accounting policies and presentation applied to half-yearly figures must be consistent with those applied in the latest published annual accounts except where:(1) the accounting policies and presentation are to be changed in the subsequent annual financial statements, in which case the new accounting policies and presentation should be followed and the changes and the reasons for the changes should be disclosed in the half-yearly report; or(2) the FSA otherwise agrees.

DTR 4.2.7R20/01/2007

The interim management report must include at least:(1) an indication of important events that have occurred during the first six months of the financial year, and their impact on the condensed set of financial statements, and(2) a description of the principal risks and uncertainties for the remaining six months of the financial year.[Note: article 5(4) of the TD]

DTR 4.2.8R20/01/2007

(1) In addition to the requirement set out in DTR 4.2.7 R, an issuer of shares must disclose in the interim management report the following information, as a minimum:(a) related parties transactions that have taken place in the first six months of the current financial year and that have materially affected the financial position or the performance of the enterprise during that period; and(b) any changes in the related parties transactions described in the last annual report that

DTR 4.2.9R20/01/2007

(1) If the half-yearly financial report has been audited or reviewed by auditors pursuant to the Auditing Practices Board guidance on Review of Interim Financial Information, the audit report or review report must be reproduced in full.(2) If the half-yearly financial report has not been audited or reviewed by auditors pursuant to the Auditing Practices Board guidance on Review of Interim Financial Information, an issuer must make a statement to this effect in its report.[Note:

DTR 4.2.10R20/01/2007

(1) Responsibility statements must be made by the persons responsible within the issuer. [Note: article 5(2)(c) of the TD](2) The name and function of any person who makes a responsibility statement must be clearly indicated in the responsibility statement.[Note: article 5(2)(c) of the TD](3) For each person making a responsibility statement, the statement must confirm that to the best of his or her knowledge:(a) the condensed set of financial statements, which has been prepared

DTR 4.4.1R20/01/2007

The rules on annual financial reports (DTR 4.1), half-yearly financial reports (DTR 4.2)and interim management statements (DTR 4.3) do not apply to a state, a regional or local authority of a state, a public international body of which areleast one EEA State is a member, the ECB and EEA States' national central banks.[Note: article 8(1)(a) of the TD]

DTR 4.4.2R20/01/2007

The rules on annual financial reports (DTR 4.1), half-yearly financial reports (DTR 4.2)and interim management statements (DTR 4.3 do not apply to an issuer that issues exclusively debt securitiesadmitted to trading the denomination per unit of which is at least 50,000 Euros (or an equivalent amount).[Note: article 8(1)(b) of the TD ]

DTR 4.4.3R20/01/2007

The rules on half-yearly financial reports (DTR 4.2) do not apply to a credit institution whose shares are not admitted to trading and which has, in a continuous or repeated manner, only issued debt securities provided that:(1) the total nominal amount of all such debt securities remains below 100,000,000 Euros; and(2) the credit institution has not published a prospectus in accordance with the prospectus directive.[Note: article 8(2) of the TD]

DTR 4.4.4R20/01/2007

The rules on half-yearly financial reports do not apply to an issuer already existing on 31 December 2003 which exclusively issue debt securities unconditionally and irrevocably guaranteed by the issuer'sHome Member State or by a regional or local authority of that state, on a regulated market.[Note: article 8(3) of the TD]

DTR 4.4.5R20/01/2007

The rules on half-yearly financial reports (DTR 4.2)and Interim management statements (DTR 4.3) do not apply to an issuer of transferable securities convertible into shares.

DTR 4.4.7R20/01/2007

The rules on half-yearly financial reports (DTR 4.2)and interim management statements (DTR 4.3) do not apply to an issuer of depository receipts.

DTR 4.4.8R20/01/2007

An issuer whose registered office is in a non-EEA State whose relevant laws are considered equivalent by the FSA is exempted from the rules on annual financial reports (DTR 4.1), half-yearly financial reports (DTR 4.2) and interim management statements (DTR 4.3).

SUP 16.12.10R01/01/2008

(1) 2SUP 16.12.11 R to SUP 16.12.13 R do not apply to:(a) a lead regulated firm;(b) an OPS firm;(c) a local authority;3(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

SUP 16.12.11R01/02/2008

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
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	FSA0403
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 16.12.12R01/04/2008

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	BIPRU 730K firm	BIPRU 125K firmandUCITS investment firm	BIPRU 50K firm	ConsolidatedBIPRU investment firm	Firmother thanBIPRU firms
Annual accounts	Annually	Annually	Annually		Annually2 8
Annual accounts of the mixed-activity holding company	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	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 8
2FSA030					Quarterly 8
2FSA031					Quarterly
2FSA032					Quarterly
2FSA033					Quarterly 8
2FSA034					Quarterly 8
2FSA035					Quarterly 8
2FSA036					Quarterly
2FSA037					Quarterly 3 8
2FSA039	Half yearly	Half yearly	Half yearly		Half yearly
2FSA040	Quarterly	Quarterly	Quarterly		Quarterly3
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Half yearly	Half yearly	Half yearly	Half yearly
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

SUP 16.12.15R01/04/2008

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 format8
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	[deleted]8 8
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 16.12.19AR01/04/2008

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	Firm's prudential category and applicable data item (note 1)
Description of data item	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 9	IPRU(INV)Chapter 13	UPRU
Annual accounts	No standard format8
Solvency statement (note 6)5		No standard format5			No standard format5
Balance sheet	FSA029 (note 3)	FSA029 (note 3)	FSA029	FSA029 (note 3) or Section A RMAR (note 7)	FSA029 (note 3)
Income statement	FSA030 (note 3)	FSA030 (note 3)	FSA030	FSA030 (note 3) or Section B RMAR (note 7)	FSA030 (note 3)
Capital adequacy	FSA033 (note 3)	FSA034 or FSA035 (note 3 and 4)	FSA031	FSA032 (note 5) or5 Section D1 and D2 RMAR (note 7)5	FSA036 (note 3)
5Threshold conditions				Section F RMAR
Client money and client assets	FSA039	FSA039	FSA039	Section C RMAR (note 7) or 5FSA039	FSA039
CFTC	FSA040	FSA040	FSA040	FSA040	FSA0403
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	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 firm or firms subject to the small firms audit exemption) be audited before it is submitted.
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	This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.

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 16.12.25AR01/04/2008

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 format8
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 16.12.27R01/04/2008

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 8
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

SUP 16.12.28R01/01/2008

(1) 2SUP 16.12.28A R does not apply to:(a) a lead regulated firm;(b) an OPS firm;(c) a local authority.(2) A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

SUP 16.12.28AR01/01/2008

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	Data item (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	Section E RMAR	Half yearly	Half yearly	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
COB data	Section H RMAR	Half yearly	Half yearly	30 business days
Supplementary product sales data	Section I RMAR	Annually	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.

LR 9.8.4R06/08/2007

In addition to the requirements set out in DTR 4.1 a listed company1 must include in its annual financial report1, where applicable, the following:1(1) a statement of the amount of interest capitalised by the group during the period under review with an indication of the amount and treatment of any related tax relief;(2) any information required by LR 9.2.18 R (Publication of unaudited financial information);(3) details of any small related party transaction as required by LR

LR 9.8.5G01/07/2005

A listed company need not include with the annual report and accounts details of waivers of dividends of less than 1% of the total value of any dividend provided that some payment has been made on each share of the relevant class during the relevant calendar year.

LR 9.8.6R06/10/2007

In the case of a listed company incorporated in the United Kingdom, the following additional items must be included in its annual financial report1:1(1) a statement setting out all the interests (in respect of which transactions are notifiable to the company under DTR 3.1.2 R) 4of each person who is4 a3director of the listed company as at the end of4 the period under review including:44334(a) all changes in the interests of each director that have occurred between the end of the

LR 9.8.7R01/07/2005

An overseas company with a primary listing must disclose in its annual report and accounts:(1) whether or not it complies with the corporate governance regime of its country of incorporation;(2) the significant ways in which its actual corporate governance practices differ from those set out in the Combined Code; and(3) the unexpired term of the service contract of any director proposed for election or re-election at the forthcoming annual general meeting and, if any director

LR 9.8.9G01/07/2005

The requirements of LR 9.8.6R (6)and LR 9.8.8 R relating to corporate governance are additional to the information required by law to be included in the listed company's annual report and accounts.

LR 9.8.10R01/07/2005

A listed company must ensure that the auditors review each of the following before the annual report is published:(1) LR 9.8.6R (3) (statement by the directors that the business is a going concern); and(2) the parts of the statement required by LR 9.8.6R (6) (corporate governance) that relate to the following provisions of the Combined Code:(a) C1.1;(b) C.2.1; and(c) C3.1 to C3.7.

SUP 16.8.3R21/06/2001

(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:(a) a data report on stakeholder pensions by 30 April each year prepared in accordance with this section; and(b) two extra data reports on stakeholder pensions prepared in accordance

SUP 16.8.4R06/04/2005

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: (a) were effected during the period to which the calculation

SUP 16.8.8R01/11/2007

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:(a) the firm submitting the report; or(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(c) another firm, but is being carried out by the firm submitting the

SUP 16.8.13R01/11/2007

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

SUP 16.8.21R06/04/2005

1The firm must, if a persistency report reports on;(1) an endowment assurance with a term of five years or less:(a) report on such a policy in Form 1R(2); and(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

SUP 16.8.23R21/06/2001

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.

COLL 8.3.2R06/04/2006

(1) An authorised fund manager must ensure that a prospectus of a qualified investor scheme is drawn up which contains the information, specified in COLL 8.3.4 R (Table: contents of qualified investor scheme prospectus), and the authorised fund manager must:(a) revise the prospectus immediately upon the occurrence of any materially significant change in the information required to be stated within it;(b) include the date of any revision in a prominent manner in the revised prospectus;22(c)

COLL 8.3.4R14/12/2007

This table belongs to COLL 8.3.2 R.

1	Document status
	A statement that this document is the prospectus of the authorised fund valid as at a particular date which shall be the date of the document.
2	Description of the authorised fund
	Information detailing:
	(1)	the name of the authorised fund;
	(2)	that the authorised fund is either an ICVC or an AUT;
	(3)	that the scheme is a qualified investor scheme;
	(4)	where relevant, that the unitholders in an ICVC are not liable for the debts of the authorised fund;
	(5)	where relevant, the address of the ICVC's head office and the address in the United Kingdom for service on the ICVC of documents required or authorised to be served on it;
	(6)	the effective date of the authorisation order made by the FSA and, if the duration of the authorised fund is not unlimited, when it will or may terminate;
	(7)	the base currency for the authorised fund;
	(8)	where relevant, the maximum and minimum sizes of the ICVC's capital; and
	(9)	the circumstances in which the authorised fund may be wound up under the rules in COLL and a summary of the procedure for, and the rights of unitholders under, such a winding up.
3	Investment objectives and policy
	(1)	Sufficient information to enable a unitholder to ascertain:
		(a)	the investment objectives of the authorised fund;
		(b)	the authorised fund's investment policy for achieving those investment objectives, including:
			(i)	the general nature of the portfolio and any intended specialisation;
			(ii)	the policy for the spreading of risk in the scheme property; and
			(iii)	the policy in relation to the exercise of borrowing powers;
		(c)	a description of any restrictions in the assets in which investment may be made; and
		(d)	the extent (if any) to which that investment policy does not envisage remaining fully invested at all times.
	(2)	For investment in immovables :
		(a)	the countries or territories of immovables in which the authorised fund may invest;
		(b)	the policy of the authorised fund manager in relation to insurance of immovables forming part of the scheme property; and
		(c)	the policy of the authorised fund manager in relation to the granting of options over immovables in the scheme property and the purchase of options on immovables.
	(3)	If intended, whether the scheme property may consist of units in collective investment schemes ("second schemes") which are managed by or operated by the authorised fund manager or by one of its associates and a statement as:
		(a)	to the basis of the maximum amount of the charges in respect of transactions in a second scheme; and
		(b)	the extent to which any such charges will be reimbursed to the scheme.
	(4)	If intended, whether the scheme may enter into stock lending transactions and, if so, what procedures will operate and what collateral will be required.
4	Distributions and accounting dates
	Relevant details of accounting and distribution dates and a description of the procedures:
	(1)	for determining and applying income (including how any distributable income is paid); and
	(2)	relating to unclaimed distributions.
5	The characteristics of units in the authorised fund
	Information as to:
	(1)	the names of the classes of units in issue or available for issue and the rights attached to them in so far as they vary from the rights attached to other classes;
	(2)	how unitholders may exercise their voting rights and what these are; and
	(3)	the circumstances where a mandatory redemption, cancellation or conversion of units from one class to another may be required.
6	The authorised fund manager
	The following particulars of the authorised fund manager:
	(1)	its name and the nature of its corporate form;
	(2)	the country or territory of its incorporation;
	(3)	the date of its incorporation and if the duration of its corporate status is limited, when that status will or may cease;
	(4)	if it is a subsidiary, the name of its ultimate holding company and the country or territory in which that holding company is incorporated;
	(5)	the address of its registered office, its head office, and, if different, the address of its principal place of business in the United Kingdom;
	(6)	the amount of its issued share capital and how much of it is paid up;
	(7)	for an ICVC, a summary of the material provisions of the contract between the ICVC and the authorised fund manager which may be relevant to unitholders including provisions (if any) relating to termination, compensation on termination and indemnity; and
	(8)	for an AUT, the names of the directors of the manager.
7	Directors of an ICVC, other than the ACD
	Other than for the ACD:
	(1)	the names and positions in the ICVC of the directors; and
	(2)	the manner, amount and calculation of the remuneration of the directors.
8	The depositary
	The following particulars of the depositary:
	(1)	its name and the nature of its corporate form;
	(2)	the country or territory of its incorporation;
	(3)	the address of its registered office and the address of its head office if that is different from the address of its registered office; and
	(4)	if neither its registered office nor its head office is in the United Kingdom, the address of its principal place of business in the United Kingdom.
9	The investment adviser
	If an investment adviser is retained in connection with the business of the authorised fund, its name and whether or not it is authorised by the FSA.
10	The auditor
	The name of the auditor of the authorised fund.
11	The register of Unitholders
	Details of the address in the United Kingdom where the register of unitholders is kept and can be inspected by unitholders.
12	Payments out of the scheme property
	The payments that may be made out of the scheme property to any person whether by way of remuneration for services, or reimbursement of expense and for each category of remuneration or expense, the following should be specified:
	(1)	the current rates or amounts of such remuneration;
	(2)	how the remuneration will be calculated and accrue and when it will be paid;
	(3)	if notice has been given to unitholders of the authorised fund manager's intention to:
		(a)	introduce a new category of remuneration for its services; or
		(b)	increase the basis of any current charge; or
		(c)	change the basis of the treatment of a payment from the capital property set out in COLL 8.5.13 R (2) (Payments);
		particulars of that introduction or increase and when it will take place;
	(4)	the types of any other charges and expenses that may be taken out of the scheme property; and
	(5)	if, in accordance with COLL 8.5.13 R (2), all or part of the remuneration or expense are to be treated as a capital charge:
		(a)	that fact; and
		(b)	the basis of the charge which may be so treated
13	Dealing
	Details of:
	(1)	the dealing days and times in the dealing day on which the authorised fund manager will receive requests for the sale and redemption of units;
	(2)	the procedures for effecting:
		(a)	the issue and cancellation of units;
		(b)	the sale and redemption of units; and
		(c)	the settlement of transactions;
	(3)	the steps required to be taken by a unitholder in redeeming units before he can receive the proceeds including any relevant notice periods and the circumstances and periods where a deferral of payment as provided in COLL 8.5.11 R (3) (Sale and redemption) may be applied;
	(4)	the circumstances in which the redemption of units may be suspended;
	(5)	the days and times in the day on which recalculation of the price will commence;
	(6)	details of the minimum number or value of each type of unit in the authorised fund which:
		(a)	any one person may hold; and
		(b)	may be the subject of any one transaction of sale or redemption;
	(7)	the circumstances in which the authorised fund manager may arrange for, and the procedure for, a redemption of units in specie;
	(8)	the circumstances in which the further issue of units in any particular class may be limited and the procedures relating to this
	(9)	the circumstances in which direct issue or cancellation of units by the ICVC or the trustee (as appropriate) may occur and the relevant procedures for such issues and cancellations
14	Valuation of scheme property
	Details as to:
	(1)	how frequently and at what times of the day the scheme property will be regularly valued to determine the price at which units in the scheme may be purchased from or redeemed by the authorised fund manager and a description of any circumstance where the scheme property may be specially valued;
	(2)	in relation to each purpose for which the scheme property must be valued, the basis on which it will be valued; and
	(3)	how the price of units of each class will be determined, including whether a forward price or historic price basis is to be applied.
15	Sale and redemption charges
	If the authorised fund manager makes any charges on sale or redemption of units, details of the charging structure and how notice will be provided to unitholders of any increase.
16	General information
	Details as to:
	(1)	when annual and half- yearly reports will be published; and
	(2)	the address at which copies of the instrument constituting the scheme, any amending instrument and the most recent annual reports may be inspected and from which copies may be obtained.
17	Information on the umbrella
	In the case of a scheme which is an umbrella, the following information:
	(1)	that a unitholder may exchange units in one sub-fund for units in another sub-fund and that such an exchange is treated as a redemption and sale;
	(2)	what charges may be made on exchanging units in one sub-fund for units in other sub-funds;
	(3)	the policy for allocating between sub-funds any assets of, or costs, charges and expenses payable out of, the scheme property which are not attributable to any particular sub-fund;
	(4)	in respect of each sub-fund, the currency in which the scheme property allocated to it will be valued and the price of units calculated and payments made, if this currency is not the base currency of the umbrella; and
	(5)	for an ICVC, that the sub-funds are not "ring fenced" and in the event of an umbrella being unable to meet liabilities attributable to any particular sub-fund out of the assets attributable to that sub-fund, the remaining liabilities may have to be met out of the assets attributable to other sub-funds.
18	Application of the prospectus contents to an umbrella
	For a scheme which is an umbrella, information required must be stated:
	(1)	in relation to each sub-fund where the information for any sub-fund differs from that for any other; and
	(2)	for the umbrella as a whole, but only where the information is relevant to the umbrella as a whole.
318A	Investment in property through an intermediate holding vehicle3
	If investment in an immovable is to be made through an intermediate holding vehicle or a series of intermediate holding vehicles a statement disclosing the existence of that intermediate holding vehicle or series of intermediate holding vehicles and confirming that the purpose of that intermediate holding vehicle or series of intermediate holding vehicles is to enable the holding of immovables by the scheme.3
19	Additional information
	Any other material information which is within the knowledge of the directors of an ICVC or the manager of an AUT, or which the directors or manager would have obtained by the making of reasonable enquiries which investors and their professional advisers would reasonably require, and reasonably expect to find in the prospectus, for the purpose of making an informed judgement about the merits of investing in the authorised fund and the extent and characteristics of the risks accepted by so participating.

COLL 8.3.5R06/08/2006

(1) The authorised fund manager must prepare a report in respect of each annual accounting period and half-yearly accounting period.(2) [deleted]1(2A) Where the first annual accounting period of a scheme is less than 12 months, a half-yearly report need not be prepared.2(3) The authorised fund manager must within a reasonable time after the end of each relevant accounting period, publish the annual report and half-yearly report and provide a copy free of charge on request to any

COLL 8.3.5AR06/04/2006

(1) An annual report, other than for a scheme which is an umbrella, must contain:(a) the full accounts for the annual accounting period prepared in accordance with the requirements of the IMA SORP;(b) the report of the authorised fund manager in accordance with COLL 8.3.5C R (Authorised fund manager's report);(c) the report of the depositary in accordance with COLL 8.3.5D R (Report of the depositary); and (d) the report of the auditor in accordance with COLL 4.5.12 R (Report

COLL 8.3.5BR06/04/2006

(1) A half-yearly report on an authorised fund or sub-fund must contain:(a) the full accounts for the half-yearly accounting period which must be prepared in accordance with the requirements of the IMA SORP; and(b) the report of the authorised fund manager in accordance with COLL 8.3.5C R.(2) For a scheme which is an umbrella, the authorised fund manager may choose whether the half-yearly report is prepared for the umbrella as a whole, or for each individual sub-fund, or both

COLL 8.3.5DR06/04/2006

(1) The depositary must make an annual report to unitholders which must be included in the annual report.(2) The depositary's report must contain:(a) a description, which may be in summary form, of the duties of the depositary under COLL 8.5.4 R (Duties of the depositary) and in respect of the safekeeping of the scheme property; and(b) a statement whether in any material respect:(i) the issue, sale, redemption and cancellation and calculation of the price of the units and the

GENPRU 2.2.85R31/12/2006

(1) Negative amounts, including any interim net losses (but in the case of a BIPRU investment firm, only material interim net losses), must be deducted from profit and loss account and other reserves.(2) For these purposes material interim net losses mean unaudited interim losses arising from a firm'strading book and non-trading book business which exceed 10% of the sum of its capital resources calculated at stages A (Core tier one capital) and B (Perpetual non-cumulative preference

GENPRU 2.2.91G31/12/2006

Profit and loss account and other reserves should be valued in accordance with the rules in GENPRU 1.3 (Valuation).

GENPRU 2.2.92G31/12/2006

A revaluation reserve is not included as part of a BIPRU firm's profit and loss account and other reserves. It is dealt with separately and forms part of a BIPRU firm'supper tier two capital.

GENPRU 2.2.99G31/12/2006

A BIPRU firm that is a partnership or a limited liability partnership should include profit and loss (taking into account interim losses or material interim net losses) in its core tier one capital.

GENPRU 2.2.101R31/12/2006

(1) A firm must include share premium account relating to the issue of a share forming part of its core tier one capital in its core tier one capital.(2) A firm must include share premium account relating to the issue of a share forming part of another tier of capital in that other tier.(3) A firm that is incorporated under the Companies Act 1985 or the Companies (Northern Ireland) Order 1986may include its share premium account as core tier one capital notwithstanding (2) to

GENPRU 2.2.103G31/12/2006

A firm may include interim profits before a formal decision has been taken only if these profits have been verified, in accordance with the relevant Auditing Practices Board's Practice Note, by persons responsible for the auditing of the accounts.

GENPRU 2.2.185R31/12/2006

(1) This rule applies to a BIPRU firm.(2) A BIPRU firm must, in relation to equities held in the available-for-sale financial assets category:(a) deduct any net losses at stage E of the calculation in the capital resources table (Deductions from tier one capital); and(b) include any net gains (after deduction of deferred tax) in revaluation reserves at stage G of the calculation in the capital resources table (Upper tier two capital).(3) A BIPRU firm must include any net gains,

GENPRU 2.2.187R31/12/2006

A BIPRU firm which adopts the standardised approach to credit risk may include general/collective provisions in its tier two capital resources only if:(1) they are freely available to the firm;(2) their existence is disclosed in internal accounting records; and(3) their amount is determined by the management of the firm, verified by independent auditors and notified to the FSA.

GENPRU 2.2.198R31/12/2006

GENPRU 2.2.198 R to GENPRU 2.2.201 R apply to a tier one instrument, tier two instrument or tier three instrument of a firm that is treated as a liability under the accounting framework to which it is subject as referred to in GENPRU 1.3.4 R (General requirements: accounting principles to be applied) (a "debt instrument").

GENPRU 2.2.199R31/12/2006

A firm must recognise for the purpose of this section any effect that changes in exchange rates or interest rates have on a debt instrument (as defined in GENPRU 2.2.198 R) under the accounting framework to which the firm is subject as referred to in GENPRU 1.3.4 R (General requirements: accounting principles to be applied).

GENPRU 2.2.249R31/12/2006

Trading book valuation adjustments or reserves as referred to in GENPRU 1.3.29 R to GENPRU 1.3.35 G which exceed those made under the accounting framework to which a firm is subject must be treated in accordance with GENPRU 2.2.248 R if not required to be treated under GENPRU 2.2.86R (2).

BIPRU 5.3.1R01/01/2007

A firm may recognise as eligible the on-balance sheet netting of mutual claims between the firm and its counterparty.[Note: BCD Annex VIII Part 1 point 3]

BIPRU 5.3.2R01/01/2007

Without prejudice to BIPRU 5.6.1 R, eligibility is limited to reciprocal cash balances between a firm and a counterparty. Only loans and deposits of the lending firm may be subject to a modification of risk weighted exposure amounts and, as relevant, expected loss amounts as a result of an on-balance sheet netting agreement.[Note: BCD Annex VIII Part 1 point 4]

BIPRU 5.3.3R01/01/2007

For on-balance sheet netting agreements - other than master netting agreements covering repurchase transactions, securities or commodities lending or borrowing transactions and/or other capital market-driven transactions – to be recognised for the purposes of BIPRU 5 the following conditions must be satisfied:(1) they must be legally effective and enforceable in all relevant jurisdictions, including in the event of the insolvency or bankruptcy of a counterparty;(2) the firm must

BIPRU 5.3.4R01/01/2007

Loans and deposits with a lending firm subject to on-balance sheet netting are to be treated as cash collateral.[Note: BCD Annex VIII Part 3 point 4]

REC 3.8.1R21/06/2001

A UK recognised body must give the FSA:(1) a copy of its annual report and accounts; and(2) a copy of the consolidated annual report and accounts: (a) of any group in which the UK recognised body is a subsidiary undertaking; or(b) (if the UK recognised body is not a subsidiary undertaking in any group) of any group of which the UK recognised body is a parent undertaking;no later than the time specified for the purpose of this rule in REC 3.8.2 R.

REC 3.8.4R21/06/2001

A UK recognised body must give the FSA a copy of:(1) its quarterly management accounts; or (2) its monthly management accounts;within one month of the end of the period to which they relate.

REC 3.8.5G21/06/2001

A UK recognised body is not required to provide quarterly and monthly management accounts in respect of the same period, but management accounts (whether quarterly or monthly) should be submitted for all periods. A UK recognised body may choose whichever method is the more suitable for it, but where it intends to change from providing monthly to quarterly management accounts (or from quarterly to monthly management accounts), it should inform the FSA of that fact.

REC 3.8.6R21/06/2001

A UK recognised body must give the FSA:(1) a statement of its anticipated income, expenditure and cashflow for each financial year; and(2) an estimated balance sheet showing its position as it is anticipated at the end of each financial year;before the beginning of that financial year.

MIPRU 4.3.2R01/01/2007

'Annual income' is the annual income given in the firm's most recent annual financial statement from the relevant regulated activity or activities.

MIPRU 4.3.7R06/04/2007

For the purposes of the calculation of the capital resources of a firm carrying on home finance administration1only with all the assets it administers off balance sheet, annual income is the sum of:11(1) revenue (that is, commissions, fees, net interest income, dividends, royalties and rent); and(2) gains;(3) arising in the course of the ordinary activities of the firm, less profit:(a) on the sale or termination of an operation;(b) arising from a fundamental reorganisation or

MIPRU 4.3.8R01/01/2007

If the firm's most recent annual financial statement does not cover a 12 month period, the annual income is taken to be the amount in the statement converted, proportionally, to a 12 month period.

MIPRU 4.3.9R01/01/2007

If the firm does not have annual financial statements, the annual income is to be taken from the forecast or other appropriate accounts which the firm has submitted to the FSA.

SUP 3.6.2G21/06/2001

In complying with SUP 3.6.1 R, a firm should give a right of access at all times to the firm's accounting and other records, in whatever form they are held, and documents relating to its business. A firm should allow its auditor to copy documents or other material on the premises of the firm and to remove copies or hold them elsewhere, or give him such copies on request.

SUP 3.6.3G21/06/2001

Section 341 of the Act (Access to books etc.) provides that an auditor of a firm appointed under SUP 3.3.2 R: (1) has a right of access at all times to the firm's books, accounts and vouchers; and(2) is entitled to require from the firm's officers such information and explanations as he reasonably considers necessary for the performance of his duties as auditor.

SUP 3.6.6G01/11/2007

In complying with SUP 3.6.1 R, a firm should take reasonable steps to ensure that each of its appointed representatives or, where applicable, tied agents1 gives the firm's auditor the same rights of access to the books, accounts and vouchers of the appointed representative or tied agent1and entitlement to information and explanations from the appointed representative's or tied agent's1 officers as are given in respect of the firm by section 341 of the Act (see also SUP 12.5.5

SUP 3.6.7G21/06/2001

In complying with SUP 3.6.1 R, a firm should take reasonable steps to ensure that each of its suppliers under a material outsourcing arrangement gives the firm's auditor the same rights of access to the books, accounts and vouchers of the firm held by the supplier, and entitlement to information and explanations from the supplier's officers as are given in respect of the firm by section 341 of the Act.

LR 8.4.2R01/07/2005

A sponsor must not submit to the FSA an application on behalf of an applicant, in accordance with LR 3, unless it has come to a reasonable opinion, after having made due and careful enquiry, that:(1) the applicant has satisfied all requirements of the listing rules relevant to an application for admission to listing;(2) the applicant has satisfied all applicable requirements set out in the prospectus rules unless the home Member State of the applicant is not, or will not be, the

LR 8.4.8R06/08/2007

A sponsor must not submit to the FSA an application on behalf of an applicant, in accordance with LR 3 (Listing applications), unless it has come to a reasonable opinion, after having made due and careful enquiry, that:(1) the applicant has satisfied all requirements of the listing rules relevant to an application for admission to listing;(2) the applicant has satisfied all applicable requirements set out in the prospectus rules unless the home Member State of the applicant is

LR 8.4.11R01/07/2005

LR 8.4.12 R to LR 8.4.13 R apply in relation to transactions involving a listed company of equity shares with a primary listing that:(1) is required to produce a class 1 circular; (2) is producing a circular that proposes a reconstruction or a re-financing which does not constitute a class 1 transaction; or(3) is producing a circular for the proposed purchase of own shares;(a) which does not constitute a class 1 circular; and(b) is required by LR 13.7.1R (2) to include a working

LR 8.4.12R01/07/2005

A sponsor must not submit to the FSA, on behalf of a listed company, an application for approval ofa circular regarding a transaction set out in LR 8.4.11 R, unless the sponsor has come to a reasonable opinion, after having made due and careful enquiry, that:(1) the listed company has satisfied all requirements of the listing rules relevant to the production of a class 1 circular or other circular;(2) the transaction will not have an adverse impact on the listed company's ability

CASS 6.1.12R01/11/2007

(1) A firm need not treat this chapter as applying in respect of a delivery versus payment transaction through a commercial settlement system if it is intended that the financial instrument is either to be: (a) in respect of a client's purchase, due to the client within one business day following the client's fulfilment of a payment obligation; or(b) in respect of a client's sale, due to the firm within one business day following the fulfilment of a payment obligation;unless

LR 10.7.1R01/07/2005

LR 10 Annex 1 is modified as follows in relation to acquisitions or disposals of property by a listedproperty company:(1) for the purposes of paragraph 2R(1) (the gross assets test), the assets test is calculated by dividing the transaction consideration by the gross assets of the listedproperty company and paragraphs 2R(5) and 2R(6) do not apply;(2) for the purposes of paragraph 2R(1) (the gross assets test), if the transaction is an acquisition of land to be developed, the assets

LR 10.7.3R01/07/2005

LR 10 does not apply to the acquisition or disposal by a listedproperty company of a property in the ordinary course of business which:(1) for an acquisition, will be classified as a current asset in the company's published accounts; or(2) for a disposal, was so classified in the company's published accounts.

LR 10.7.4G01/07/2005

LR 10 may apply to subsequent transfers of property assets from current to fixed assets or from fixed to current assets in the accounts of a property company.

SUP App 2.15.8G30/06/2005

A firm's run-off plan should include:(1) a forecast summary revenue account for the with-profits fund, in the form of SUP App 2.15.9 G Table 1;(2) a forecast summary balance sheet and statement of solvency for the with-profits fund, which has been prepared in the form of SUP App 2.15.9 G Table 2 and on a regulatory basis; and(3) a forecast summary balance sheet and statement of solvency for the entire firm, which has been prepared in the form of SUP App 2.15.9 G Table 3 and on

SUP App 2.15.9G30/06/2005

These tables belong to SUP App 2.15.8 G

Table 1 - forecast summary revenue account for the relevant with-profits fund
(1)	Premiums and claims (gross and net of reinsurance) analysed by major class of insurance business
(2)	Investment return
(3)	Expenses
(4)	Other charges and income
(5)	Taxation
(6)	Increase (decrease) in fund in financial year
(7)	Fund brought forward
(8)	Fund carried forward

Table 2 - forecast summary balance sheet and statement of solvency for the relevant with-profits fund
	Assets analysed by type (excluding implicit items):
(1)	Equities
(2)	Land and buildings
(3)	Fixed interest investments
(4)	All other assets
(5)	Total assets (excluding implicit items)
(6)	Policyholder liabilities
(7)	Other liabilities
(8)	Total liabilities
(9)	Excess/(deficiency) of assets over liabilities before implicit items
(10)	Implicit items allocated to the with-profits fund
(11)	Long-term insurance capital requirement for the with-profits fund
(12)	Resilience capital requirement for the with-profits fund
(13)	With-profits insurance capital component (for realistic basis life firms only)
(14)	Net excess/(deficiency) of assets in the with-profits fund

Table 3 - forecast summary balance sheet and statement of solvency for the firm
L1	Surplus long-term insurance assets, with-profit fund(s)
L2	Surplus long-term insurance assets, non-profit fund(s)
L3	Total long-term insurance assets	L1+L2
L4	Total long-term insurance liabilities (excluding resilience capital requirement)
L5	Total long-term insurance fund surplus	L3-L4
L6	Shareholder fund assets
L7	Implicit items
L8	Long-term insurance capital requirement
L9	Excess of regulatory assets over long-term insurance capital requirement	L5+L6+L7-L8
L10	With-profits insurance capital component	For realistic basis life firms only.
L11	Resilience capital requirement
L12	Net excess assets	L9-L10-L11
L13	FTSE level at which the long-term insurance capital requirement would be breached

SUP App 2.15.12G30/06/2005

A firm's run-off plan should include details of any:(1) intra-group balances held by the with-profits fund;(2) groupcompany investments held by the with-profits fund; and(3) guarantees given by the firm;which, in each case, have a value in excess of 5% of the firm's gross technical provisions.

Related provisions for BIPRU 8.5.10

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