Related provisions for BIPRU 7.8.31
The applicable data items referred to in SUP 16.12.4 R are set out according to firm type in the table below:
11 | Firms' prudential category and applicable data items(note 1)15 |
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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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11 | No standard format |
No standard format (note 19)2 |
No standard format2 |
No standard format3 11 |
No standard format3 |
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Annual report and accounts11 of the mixed-activity holding company (note 10) 11 |
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) |
FSA0292 11 |
FSA0292 |
FSA029 (note 1511)2 or Section A RMAR (note 1511)3 1111 |
FSA0292 11 |
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Income statement |
FSA002 (note 2) |
FSA002 (note 2) |
FSA002 (note 2) |
FSA030 (note 18)2 11 |
FSA0302 11 |
FSA0302 |
FSA030 (note 1511)2 or Section B RMAR (note 1511)3 1111 |
FSA0302 11 |
Capital adequacy |
FSA003 (note 2) |
FSA003 (note 2) |
FSA003 (note 2) |
FSA033 (note 18)2 11 |
FSA034 or FSA035 (note 14)2 11 |
FSA0312 |
FSA032 (note 15) 2 or Sections D1 and D2 RMAR (note 1511)3 1111 |
FSA0362 11 |
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 (Notes 2, 6)15 |
FSA008 (Notes 2, 6)15 |
FSA008 (Notes 2, 6)15 |
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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 (note 25)11 |
FSA016 (note 25)11 |
FSA016 (note 25)11 |
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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 |
24 | |||||||
2Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
FSA039 (note 18) |
FSA039 |
FSA039 |
Section C RMAR (Note 15)24 or 3FSA039 24 |
FSA039 |
2CFTC |
FSA040 (note 24)11 |
FSA040 (note 24)11 |
FSA040 (note 24)11 |
FSA040 (note 24)11 |
FSA040 (note 24)11 |
FSA040 (note 24)11 |
FSA040 (note 24)11 |
FSA040 |
6IRB portfolio risk |
FSA045 (note 22) |
FSA045 (note 22) |
FSA045 (note 22) |
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FSA046 (note 23) |
FSA046 (note 23) |
FSA046 (note 23) |
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13Daily Flows |
FSA047 (Notes 26, 29 and 31) |
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13Enhanced Mismatch Report |
FSA048 (Notes 26, 29 and 31) |
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13Liquidity Buffer Qualifying Securities |
FSA050 (Notes 27, 30 and 31) |
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13Funding Concentration |
FSA051 (Notes 27, 30 and 31) |
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13Pricing data |
FSA052 (Notes 27, 30 and 31) |
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13Retail and corporate funding |
FSA053 (Notes 27, 30 and 31) |
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13Currency Analysis |
FSA054 (Notes 27, 30 and 31) |
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13Systems and Controls Questionnaire |
FSA055 (Note 28) |
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15Securitisation: trading book |
FSA058 (Note 32) |
FSA058 (Note 32) |
FSA058 (Note 32) |
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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 |
Firms11 that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. 1111 |
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Note 3 |
This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded.11 The11threshold is exceeded where 11data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant 11reporting date for the firm. 11111111 |
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Note 4 |
This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The11 threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant 11reporting date for the firm11. 111111 |
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Note 5 |
Only applicable to firms with a VaR model permission.11 1111 |
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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 measurement approach underBIPRU 611 11 |
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Note 8 |
Only applicable to BIPRU investment firms5 that: (a) are 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; or11 (b) have been granted an investment firm consolidation waiver;or11 (c) are 11not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm5 under (a) must11complete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) must11complete the report on the basis of its solo position. 111111 |
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Note 9 |
This will be applicable to firms that are members of a UK consolidation group4 on the reporting date. 11 |
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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. 11 |
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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 |
FSA029, FSA030,24 FSA032 and FSA03924 only apply to 24a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Sections A, B, C, D1, 24D2 and F24 RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.11 11242424 |
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2Note 16 |
[deleted]11 11 |
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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 |
[deleted]11 11 |
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6Note 22 |
Only applicable to firms that have an IRB permission.11 11 |
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6Note 23 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of15securitisations. of non-trading book exposures.15 15 |
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11Note 24 |
Only applicable to firms granted a Part 30 exemption order and operating an arrangement to cover forward profits on the London Metals Exchange. |
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11Note 25 |
Only applicable to a firm that has a solo consolidation waiver. |
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13Note 26 |
A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UKlead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UKDLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group. |
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13Note 27 |
A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UKDLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UKDLG by modification, it must complete the item on the basis of that group. |
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13Note 28 |
If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. |
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13Note 29 |
(1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona). |
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13Note 30 |
Note 29 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately. |
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13Note 31 |
Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary.15 |
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15Note 32 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of trading bookexposures. |