Related provisions for INSPRU 1.5.4
Schedule to the Recognition Requirements Regulations, Paragraph 1
2(1) The [UK RIE] must have financial resources sufficient for the proper performance of its [ relevant functions] as a [UK RIE]. |
(2) In considering whether this requirement is satisfied, the [FSA]must (without prejudice to the generality of regulation 6(1)) take into account all the circumstances, including the [UK RIE's] connection with any person , and any activity carried on by the [UK RIE], whether or not it is anexempt activity. |
Simplified summary of the territorial scope of the regulated mortgage activities, to be read in conjunction with the rest of this section.
This table belongs to PERG 4.11.8 G
Individual borrower resident and located: |
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in the UK |
outside the UK |
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Service provider carrying on regulated activity from establishment: |
in the UK |
Yes |
Yes |
outside the UK |
Yes |
No |
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Yes = authorisation or exemption required No = authorisation or exemption not required |
Schedule to the Recognition Requirements Regulations, paragraph 3
2(1) |
The [UK RIE] must ensure that the systems and controls used in the performance of its [relevant functions] are adequate, and appropriate for the scale and nature of its business. |
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(2) |
Sub-paragraph (1) applies in particular to systems and controls concerning - |
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(a) |
the transmission of information; |
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(b) |
the assessment, mitigation and management of risks to the performance of the [UK RIE'srelevant functions]; |
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(c) |
the effecting and monitoring of transactions on the [UK RIE]; |
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(ca) |
the technical operation of the [UK RIE], including contingency arrangements for disruption to its facilities; |
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(d) |
the operation of the arrangements mentioned in paragraph 4(2)(d); and |
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(e) |
(where relevant) the safeguarding and administration of assets belonging to users of the [UK RIE's] facilities. |
Schedule to the Recognition Requirements Regulations, paragraph 4(2)(ea)
2Without prejudice to the generality of sub-paragraph [4(1)], the [UK RIE] must ensure that - |
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appropriate arrangements are made to - |
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(i) |
identify conflicts between the interests of the [UK RIE], its owners and operators and the interests of the persons who make use of itsfacilities or the interests of the financial markets operated by it; and |
(ii) |
manage such conflicts so as to avoid adverse consequences for the operation of the financial markets operated by the [UK RIE] and for thepersons who make use of itsfacilities. |
Table Territorial issues relating to overseas insurance intermediaries carrying on insurance mediation activities in or into the United Kingdom
Needs Part IVpermission |
Schedule 3 EEA passport rights available |
Overseas persons exclusion available |
|
Registered EEA-based intermediary with UK branch (registered office or head office in another EEA State) |
No |
Yes |
No |
Registered EEA-based intermediary with no UK branch providing cross-border services |
No |
Yes |
Potentially available [see Note] |
Third country intermediary operating from branch in the UK |
Yes |
No |
No |
Third country intermediary providing services in (or into) the UK |
Yes unless overseas persons exclusion applies |
No |
Potentially available |
This does not, however, affect the firm'sauthorisation under Schedule 3 to the Act (see PERG 5.12.9 G to PERG 5.12.10 G (Passporting)). |
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3For EEA-based intermediaries this table assumes that the insurance mediation activities are within the scope of the Insurance Mediation Directive. |
Table of applicable rules containing data items4, frequency and submission periods
(1) |
(2) |
(3) |
(4) |
|
RAGnumber |
Provisions containing: |
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applicabledata items |
reporting frequency/ period |
Due date |
||
RAG 1 |
• accepting deposits • issuing electronic money |
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RAG 2.1 |
• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract |
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RAG 2.2 |
• managing the underwriting capacity of a Lloyds syndicate as a managing agent at Lloyds • advising on syndicate participation at Lloyds • arranging deals in contracts of insurance written at Lloyds |
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RAG 3 |
• dealing in investment as principal • dealing in investments as agent • advising on investments (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities) |
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RAG 4 |
• managing investments • establishing, operating or winding up a regulated collective investment scheme • establishing, operating or winding up an unregulated collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme2 |
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RAG 5 |
• entering into a regulated mortgage contract • administering a regulated mortgage contract |
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RAG 6 |
• acting as trustee of an authorised unit trust • safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as depository or sole director of an OEIC5 |
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RAG 7 |
• retail investment activities • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments |
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RAG 8 |
• making arrangements with a view to transactions in investments • operating a multilateral trading facility4 |
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RAG 9 |
• mortgage mediation activity • insurance mediation activity (non-investment insurance contracts) |
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RAG 10 |
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) |
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BIPRU firms (note 17)2 |
Firmsother thanBIPRU firms |
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730K |
125K and UCITS investment firms |
50K |
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Annual accounts |
No standard format |
No standard format (note 19)2 |
No standard format2 |
No standard format (note 21)3 |
No standard format3 |
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Annual accounts of the mixed-activity holding company (note 10) |
No standard format |
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Solvency statement |
No standard format (note 11) |
No standard format (note 20) |
No standard format (note 11)2 |
No standard format (note 11)5 |
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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 |
|
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 |
|
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) |
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Market risk |
FSA005 (notes 2, 4) |
FSA005 (notes 2, 4) |
FSA005 (notes 2, 4) |
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Market risk - supplementary |
FSA006 (note 5) |
FSA006 (note 5) |
FSA006 (note 5) |
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Operational risk |
FSA007 (notes 2, 6, 7) |
FSA007 (notes 2, 6, 7) |
FSA007 (notes 2, 6, 7) |
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Large exposures |
FSA008 (note 2) |
FSA008 (note 2) |
FSA008 (note 2) |
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UK integrated group large exposures |
FSA018 (note 12) |
FSA018 (note 12) |
FSA018 (note 12) |
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Solo consolidation data |
FSA016 |
FSA016 |
FSA016 |
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Pillar 2 questionnaire |
FSA019 (note 8) |
FSA019 (note 8) |
FSA019 (note 8) |
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Non-EEA sub-group |
FSA028 (note 9) |
FSA028 (note 9) |
FSA028 (note 9) |
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3Threshold conditions |
Section F RMAR (note 21) 3 |
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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) |
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6Securitisation |
FSA046 (note 23) |
FSA046 (note 23) |
FSA046 (note 23) |
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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. |
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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. |
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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. |
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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. |
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Note 5 |
Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R. |
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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. |
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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. |
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Note 8 |
Only applicable to BIPRU investment firms5 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 firm5 under (a) shouldcomplete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) shouldcomplete the report on the basis of its solo position. |
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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. |
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Note 10 |
Only applicable to a firm whose ultimate parent is a mixed activity holding company. |
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Note 11 |
Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. |
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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. |
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2Note 13 |
This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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3Note 21 |
This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. |
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6Note 22 |
Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4. |
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6Note 23 |
Only applicable to firms that undertakesecuritisations. |
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'saccounting reference date, unless indicated otherwise.
Data item |
ConsolidatedBIPRU investment firm |
Firmother thanBIPRU firms |
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Annual accounts |
Annually |
Annually |
Annually |
||
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 |
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2FSA029 |
Quarterly 8 |
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2FSA030 |
Quarterly 8 |
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2FSA031 |
Quarterly |
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2FSA032 |
Quarterly |
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2FSA033 |
Quarterly 8 |
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2FSA034 |
Quarterly 8 |
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2FSA035 |
Quarterly 8 |
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2FSA036 |
Quarterly |
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2FSA037 |
Quarterly 3 8 |
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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 |
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3Section B RMAR |
Half yearly (note 2) Quarterly (note 3)5 |
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3Section C RMAR |
Half yearly (note 2) Quarterly (note 3)5 |
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3Section D1 and D2 RMAR |
Half yearly (note 2) Quarterly (note 3)5 |
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3Section F RMAR |
Half yearly5 |
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2Note 1 |
[deleted]8 8 |
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3Note 2 |
Annual regulated business revenue up to and including £5 million.5 |
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3Note 3 |
Annual regulated business revenue over £5 million.5 |
The applicable due dates for submission referred to in SUP 16.12.6 R2 are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.12 R.
Monthly submission |
Quarterly submission |
Half yearly submission |
Annual submission |
|
Annual accounts |
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Annual accounts of the mixed-activity holding company |
7 months |
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Solvency statement |
3 months |
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FSA001 |
30 business days (note 1) 45 business days (note 2) |
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FSA002 |
30 business days (note 1) 45 business days (note 2) |
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FSA003 |
30 business days (note 1) 45 business days (note 2) |
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FSA004 |
30 business days (note 1) 45 business days (note 2) |
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FSA005 |
30 business days (note 1) 45 business days (note 2) |
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FSA006 |
||||
FSA007 |
2 months |
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FSA008 |
20 business days (note 1); 45 business days (note 2) |
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FSA016 |
||||
FSA018 |
||||
FSA019 |
2 months |
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FSA028 |
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2FSA029 |
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2FSA030 |
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2FSA031 |
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2FSA032 |
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2FSA033 |
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2FSA034 |
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2FSA035 |
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2FSA036 |
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2FSA037 |
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2FSA039 |
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2FSA040 |
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6FSA045 |
30 business days (note 1), 45 business days (note 2) |
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6FSA046 |
30 business days (note 1), 45 business days (note 2) |
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3Section A RMAR |
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3Section B RMAR |
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3Section C RMAR |
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3Section D1 and D2 RMAR |
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3Section F RMAR |
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Note 1 |
For unconsolidated and solo-consolidated reports. |
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Note 2 |
For UK consolidation group reports. |
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) |
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Firmsother than BIPRU firms |
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730K |
125K andUCITS investment firms |
50K |
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2Annual accounts |
No standard format8 |
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Annual accountsof the mixed-activity holding company (note 10) |
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No standard format5 |
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Solvency statement (note 11 |
No standard format2 |
No standard format5 |
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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 |
|
Income statement |
FSA002 (note 2) |
FSA002 (note 2) |
FSA002 (note 2) |
FSA030 (note 16)2 |
FSA030 (note 16)2 |
FSA0302 |
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 |
FSA036 (note 16)2 |
|
Credit risk |
FSA004 (notes 2, 3) |
FSA004 (notes 2, 3) |
FSA004 (notes 2, 3) |
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Market risk |
FSA005 (notes 2, 4) |
FSA005 (notes 2, 4) |
FSA005 (notes 2, 4) |
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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) |
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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) |
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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) |
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5Threshold conditions |
Section F RMAR (note 17) |
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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) |
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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. |
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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. |
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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. |
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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. |
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Note 5 |
Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R. |
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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. |
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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. |
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Note 8 |
Only applicable to BIPRU investment firms5 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 firm5 under (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. |
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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. |
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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. |
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2Note 13 |
This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. |
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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. |
|||||||
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. |
The applicable reporting frequencies for data items referred to in SUP 16.12.15 R2 are set out in the table below according to firm type. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.
Data item |
Firm's prudential category |
||||
ConsolidatedBIPRU investment firm |
Firmother than BIPRU firms |
||||
Annual accounts |
Annually |
Annually |
Annually |
||
Annual accounts of the mixed-activity holding company |
Annually |
Annually |
Annually |
||
Solvency statement |
Annually |
Annually |
Annually |
Annually2 |
|
FSA001 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA002 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA003 |
Monthly |
Quarterly |
Half yearly |
Half yearly |
|
FSA004 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA005 |
Quarterly |
Quarterly |
Half yearly |
Quarterly |
|
FSA006 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA007 |
Annual |
Annual |
Annual |
Annual |
|
FSA008 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA016 |
Half yearly |
Half yearly |
Half yearly |
||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
||
FSA019 |
Annually |
Annually |
Annually |
Annually |
|
FSA028 |
Half yearly |
Half yearly |
Half yearly |
||
2FSA029 |
Quarterly 8 |
||||
2FSA030 |
Quarterly 8 |
||||
2FSA031 |
Quarterly3 |
||||
2FSA032 |
Quarterly3 |
||||
2FSA033 |
Quarterly 8 |
||||
2FSA034 |
Quarterly 8 |
||||
2FSA035 |
Quarterly 8 |
||||
2FSA036 |
Quarterly 5 8 |
||||
2FSA038 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
2FSA039 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
2FSA040 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
2FSA041 |
Annually |
Annually |
Annually |
Annually |
|
2FSA042 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
6FSA045 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
6FSA046 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
5Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section D1 and D2 RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section F RMAR |
Half yearly |
||||
2Note 1 |
[deleted]8 8 |
||||
5Note 2 |
Annual regulated business revenue up to and including £5 million. |
||||
5Note 3 |
Annual regulated business revenue over £5 million. |
The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.16 R.
Monthly submission |
Quarterly submission |
Half yearly submission |
Annual submission |
|
Annual accounts |
||||
Annual accounts of the mixed-activity holding company |
7 months |
|||
Solvency statement |
3 months |
|||
FSA001 |
30 business days (note 27); 45 business days (note 37) 77 |
|||
FSA002 |
30 business days (note 27); 45 business days (note 37) 77 |
|||
FSA003 |
30 business days (note 27); 45 business days (note 37) 77 |
|||
FSA004 |
30 business days (note 27); 45 business days (note 37) 77 |
|||
FSA005 |
30 business days (note 27); 45 business days (note 37) 77 |
|||
FSA006 |
||||
FSA007 |
2 months |
|||
FSA008 |
20 business days (note 27); 45 business days (note 37) 77 |
|||
FSA016 |
||||
FSA018 |
||||
FSA019 |
2 months |
|||
FSA028 |
||||
2FSA029 |
||||
2FSA030 |
||||
2FSA031 |
||||
2FSA032 |
||||
2FSA033 |
||||
2FSA034 |
||||
2FSA035 |
||||
2FSA036 |
||||
2FSA038 |
||||
2FSA039 |
||||
2FSA040 |
||||
2FSA041 |
||||
FSA042 |
||||
6FSA045 |
30 business days (note 2); 45 business days (note 3) |
|||
6FSA046 |
30 business days (note 2); 45 business days (note 3) |
|||
5Section A RMAR |
||||
5Section B RMAR |
||||
5Section C RMAR |
||||
5Section D1 and D2 RMAR |
||||
5Section F RMAR |
||||
[deleted] |
||||
For unconsolidated and solo-consolidated reports. |
||||
For UK consolidation group reports. |
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 |
|||||
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 firms5 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 firm5 under (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. |
||||
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. |
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) |
|||||||
Firmsother thanBIPRU firms |
||||||||
730K |
125K |
50K |
IPRU(INV)Chapter 3 |
IPRU(INV)Chapter 5 |
IPRU(INV)Chapter 9 |
|||
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 |
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. |
|||||||
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. |
The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm2 in the table below. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.
ConsolidatedBIPRU investment firm |
Firms other than BIPRU firms |
||||
Annual accounts |
Annually |
Annually |
Annually |
||
Annual accountsof the mixed-activity holding company |
Annually |
Annually |
Annually |
Annually |
|
Solvency statement |
Annually |
Annually |
Annually |
Annually2 |
|
FSA001 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA002 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA003 |
Monthly |
Quarterly |
Half yearly |
Half yearly |
|
FSA004 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA005 |
Quarterly |
Quarterly |
Half yearly |
Quarterly |
|
FSA006 |
Quarterly |
Quarterly |
Quarterly |
||
FSA007 |
Annually |
Annually |
Annually |
Annually |
|
FSA008 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA016 |
Half yearly |
Half yearly |
Half yearly |
||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
||
FSA019 |
Annually |
Annually |
Annually |
Annually |
|
FSA028 |
Half yearly |
Half yearly |
Half yearly |
||
2FSA029 |
Quarterly 8 |
||||
2FSA030 |
Quarterly 8 |
||||
2FSA031 |
Quarterly |
||||
2FSA032 |
Quarterly |
||||
2FSA033 |
Quarterly 8 |
||||
2FSA034 |
Quarterly 8 |
||||
2FSA035 |
Quarterly 8 |
||||
2FSA036 |
Quarterly5 8 |
||||
2FSA039 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
2FSA040 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
Quarterly3 |
6FSA045 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
6FSA046 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
5Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section D1 and D2 RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section F RMAR |
Half yearly |
||||
2Note 1 |
[deleted]8 8 |
||||
5Note 2 |
Annual regulated business revenue up to and including £5 million. |
||||
5Note 3 |
Annual regulated business revenue over £5 million. |
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.
Monthly submission |
Quarterly submission |
Half yearly submission |
Annual submission |
|
Annual accounts |
||||
Annual accounts of the mixed-activity holding company |
As soon as available after the year end |
|||
Solvency statement |
3 months |
|||
FSA001 |
30 business days (note 1); 45 business days (note 2) |
|||
FSA002 |
30 business days (note 1); 45 business days (note 2) |
|||
FSA003 |
30 business days (note 1); 45 business days (note 2) |
|||
FSA004 |
30 business days (note 1); 45 business days (note 2) |
|||
FSA005 |
30 business days (note 1); 45 business days (note 2) |
|||
FSA006 |
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 |
||||
FSA018 |
||||
FSA019 |
2 months |
|||
FSA028 |
||||
2FSA029 |
||||
2FSA030 |
||||
2FSA031 |
||||
2FSA032 |
||||
2FSA033 |
||||
2FSA034 |
||||
2FSA035 |
||||
2FSA036 |
||||
2FSA039 |
||||
2FSA040 |
||||
6FSA045 |
30 business days (note 1); 45 business days (note 2) |
|||
6FSA046 |
30 business days (note 1); 45 business days (note 2) |
|||
5Section A RMAR |
||||
5Section B RMAR |
||||
5Section C RMAR |
||||
5Section D1 and D2 RMAR |
||||
5Section F RMAR |
||||
Note 1 |
For unconsolidated and solo consolidated reports. |
|||
Note 2 |
For UK consolidation group reports |