Related provisions for SUP 16.12.21

SUP 16.12.16R31/12/2010

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's accounting reference date, unless indicated otherwise.

Data item 11	Firms'15 prudential category 15
	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	UK consolidation group 11or defined liquidity group 13	Firmother than BIPRU firms
Annual report and accounts 11 11	Annually	Annually	Annually		Annually2 8
Annual report and accounts 11 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	Half yearly11 11
FSA006	Quarterly	Quarterly	Quarterly	Quarterly
FSA007	Annual(note 4)	Annual (note 4)	Annual (note 4)	Annual (note 4)11
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 yearly11

2FSA041	Annually	Annually	Annually		Annually
2FSA042	Quarterly	Quarterly	Quarterly		Quarterly
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Quarterly15 15	Quarterly15 15	Quarterly15 15	Quarterly15 15
13FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA050	Monthly (Note 5)			Monthly (Note 5)
13FSA051	Monthly (Note 5)			Monthly (Note 5)
13FSA052	Weekly or monthly (Notes 5 and 9)			Weekly or monthly (Notes 5 and 10)
13FSA053	Quarterly (Note 5)			Quarterly (Note 5)
13FSA054	Quarterly (Note 5)			Quarterly (Note 5)
13FSA055	Annually (Note 5)			Annually (Note 5)
15FSA058	Quarterly	Quarterly	Quarterly	Quarterly
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.
11Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
13Note 5	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. 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 if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
13Note 6	If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
13Note 7	(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
13Note 8	(1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
13Note 9	If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm.
13Note 10	If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met.

SUP 16.12.17R31/12/2010

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, unless indicated otherwise.13

13 Data item 18	Daily	Weekly	Monthly 18	Quarterly 18	Half yearly 18	Annual 18
Annual report and accounts						80 business days
Annual report and accounts of the mixed-activity holding company						7 months
Solvency statement						3 months
FSA001				20 business days	30 business days (note 2); 45 business days (note 3 )
FSA002				20 business days	30 business days (note 2); 45 business days (note 3)
FSA003			15 business days	20 business days	30 business days (note 2); 45 business days (note 3)
FSA004				20 business days	30 business days (note 2); 45 business days (note 3)
FSA005				20 business days	30 business days (note 2); 45 business days (note 3)
FSA006				20 business days
FSA007						2 months
FSA008				20 business days (note 2); 45 business days (note 3)
FSA016				30 business days
FSA018				45 business days
FSA019						2 months
FSA028					30 business days
FSA029				20 business days
FSA030				20 business days
FSA031				20 business days
FSA032				20 business days
FSA033				20 business days
FSA034				20 business days
FSA035				20 business days
FSA036				20 business days
FSA038					30 business days
FSA039					30 business days
FSA041						30 business days
FSA042				20 business days
FSA045				20 business days	30 business days (note 2); 45 business days (note 3)
FSA046				20 business days (Note 2), 45 business days (Note 3)15	15
FSA047	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 4)
FSA048	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 4)
FSA050			15 business days
FSA051			15 business days
FSA052		22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question	15 business days
FSA053				15 business days
FSA054				15 business days
FSA055						15 business days
15FSA058				20 business days (Note 2), 45 business days (Note 3)
Section A RMAR				30 business days	30 business days
Section B RMAR				30 business days	30 business days
Section C RMAR				30 business days	30 business days
Section D1 and D2 RMAR				30 business days	30 business days
Section F RMAR					30 business days
Note 1	[deleted]
Note 2	For unconsolidated and solo-consolidated reports.
Note 3	For UK consolidation group reports.
Note 4	It is one Month if the report relates to a non-UK DLG by modification.

SUP 16.12.20R01/10/2011

2The applicable reporting frequencies for submission of data items 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.

Annual report and accounts 11 11	Annually24
Solvency statement	Annually
FSA029	Quarterly 8
FSA030	Quarterly 8
FSA031	Quarterly
FSA032	Quarterly
FSA033	Quarterly 8
FSA034	Quarterly 8
FSA035	Quarterly 8
FSA036	Quarterly5 8
FSA039	Half yearly11
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
Note 1	[deleted]8 8
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	5Annual regulated business revenue over £5 million.

SUP 16.12.22AR31/12/2011

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:

11Description ofData item	Firms'15 prudential category and applicable data item (note 1) 15
	BIPRU 730K firm	BIPRU 125K firmandUCITS investment firm	BIPRU 50K firm	Exempt CAD firmssubject toIPRU(INV)Chapter 13	Firms(other thanexempt CAD firms) subject toIPRU(INV)Chapter 13	Firmsthat are also in one or more ofRAGs1 to 6 and not subject toIPRU(INV)Chapter 13
Annual report and accounts	No standard format			No standard format
Annual report and 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)	FSA02924	Section A RMAR
Income Statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA03024 24	Section B RMAR
Capital Adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA032	Section D1 and D2 RMAR
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 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15
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 (note 15)	Section E RMAR	Section E RMAR	Section E RMAR		Section E RMAR	Section E RMAR
Threshold Conditions				Section F RMAR	Section F RMAR
Training and Competence	Section G RMAR	Section G RMAR	Section G RMAR	Section G RMAR	Section G RMAR	Section G RMAR
COBS data	Section H RMAR	Section H RMAR	Section H RMAR	Section H RMAR	Section H RMAR	Section H RMAR
Client money and client assets	Section C RMAR	Section C RMAR	Section C RMAR	Section C RMAR	Section C RMAR
Fees and levies	Section J RMAR	Section J RMAR	Section J RMAR	Section J RMAR	Section J RMAR
IRB portfolio risk	FSA045 (note 13)	FSA045 (note 13)	FSA045 (note 13)
Securitisation: non-trading book15	FSA046 (note 14)	FSA046 (note 14)	FSA046 (note 14)
13Daily Flows	FSA047 (Notes 16, 19, 21 and 24)21 21
13Enhanced Mismatch Report	FSA048 (Notes 16, 19, 21 and 24)21 21
13Liquidity Buffer Qualifying Securities	FSA050 (Notes 17, 20, 21 and 24)21 21
13Funding Concentration	FSA051 (Notes 17, 20, 21 and 24)21 21
13Pricing data	FSA052 (Notes 17, 20, 24 and 25)21 22 21
13Retail and corporate funding	FSA053 (Notes 17, 20, 21 and 24)21 21
13Currency Analysis	FSA054 (Notes 17, 20, 21 and 24)21 21
13Systems and Controls Questionnaire	FSA055 (Notes 18 and 24)21 21
15Securitisation: trading book	FSA058 (Note 22)	FSA058 (Note 22)	FSA058 (Note 22)
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 R in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G, or SUP 16 Annex 18B G in the case of the RMAR.
Note 2	Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis.
Note 3	This applies to a firm that is required to submit data item FSA003 and, at any tine 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. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 4	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 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. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 5	Only applicable to firms with a VaR model permission.
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 measurement approach under BIPRU 6.
Note 8	Only applicable to BIPRU investment firms 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; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) must complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) must 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 on the reporting date.
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.24 24
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level.
Note 13	Only applicable to firms that have an IRB permission.
Note 14	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of15 securitisations of non-trading book exposures 15.
Note 15	This item only applies to firms that are subject to an FSA requirement to hold professional indemnity insurance and are not exempt CAD firms.
13Note 16	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 UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG 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.
13Note 17	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 UK DLG 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 UK DLG by modification, it must complete the item on the basis of that group.
13Note 18	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.
13Note 19	(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).
13Note 20	Note 19 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately.
13Note 21	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.
15Note 22	Only applicable to firms that hold securitisation positions in the trading book and/25 or are the originator or sponsor of securitisations held in the trading book.25 21
21Note 24	FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054.22
22Note 25	This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported.

SUP 16.12.25AR31/12/2011

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'15 prudential category and applicable data item(note 1)21 15
	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 report and accounts 11 11	No standard format8
Annual report and accounts 11 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 11	FSA029 11	FSA029	Section A RMAR (note 17)5or FSA02911 11	11
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA030 11	FSA030 11	FSA030	Section B RMAR (note 17)5or FSA03011 11	FSA030 11
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA033 11	FSA034 or FSA035 (note 14) 11	FSA03111	Section D1 and D2 RMAR (note 17)5 or FSA 032 (note 15) 11	FSA036 11
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 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15	FSA008 (Notes 2, 615) 15
UK Integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016 (note 20)11	FSA016 (note 20)11	FSA016 (note 20)11
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)	11
Client money and client assets11	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	Section C RMAR (Note 13) or 24FSA039	FSA03911 24
6IRB portfolio risk	FSA045 (note 18)	FSA045 (note 18)	FSA045 (note 18)
6Securitisation: non-trading book15	FSA046 (note 19)	FSA046 (note 19)	FSA046 (note 19)
13Daily Flows	FSA047 (Notes 21, 24, 26 and 28)21 21
13Enhanced Mismatch Report	FSA048 (Notes 21, 24, 26 and 28)21 21
13Liquidity Buffer Qualifying Securities	FSA050 (Notes 22, 25, 26 and 28)21 21
13Funding Concentration	FSA051 (Notes 22, 25, 26 and 28)21 21
13Pricing data	FSA052 (Notes 22, 26, 28 and 29)21 22 21
13Retail and corporate funding	FSA053 (Notes 22, 25, 26 and 28)21 21
13Currency Analysis	FSA054 (Notes 22, 25, 26 and 28)21 21
13Systems and Controls Questionnaire	FSA055 (Notes 23 and 28)21 21
15Securitisation: trading book	FSA058 (Note 27)	FSA058 (Note 27)	FSA058 (Note 27)
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 group are also required to submit this report on a UK consolidation group basis. 11
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 The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm.11 11
Note 4	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 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. 11 The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.11 11
Note 5	Only applicable to firms with a VaR model permission.11 11
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 measurement approach 11under BIPRU 6.3 11
Note 8	Only applicable to BIPRU investment firms 5that : (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 firm 5under (a) must11 complete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) must11 complete the report on the basis of its solo position. 11 11 11 11 11
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. 11
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. 11
Note 13	FSA039 must only be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Section C RMAR must only be completed by a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.24 24
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	[deleted]11 11
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.11 11
6Note 19	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of 15 securitisations of non-trading book exposures 15. 15
11Note 20	Only applicable to a firm that has a solo consolidation waiver.
13Note 21	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 a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG 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.
13Note 22	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 UK DLG 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 UK DLG by modification, it must complete the item on the basis of that group.
13Note 23	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.
13Note 24	(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).
13Note 25	Note 24 applies, except that paragraph (3) does not apply, meaning that material currencies must not be recorded separately.
13Note 26	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
15Note 27	Only applicable to firms that hold securitisation positions in the trading book and/25or are the originator or sponsor of securitisations held in the trading book.25 21 25
21Note 28	FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054.22
22Note 29	This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported.

SUP 16.12.26R31/12/2010

The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm 2 in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

Data item 11	BIPRU 730K firm	BIPRU 125K firm	BIPRU 50K firm	UK consolidation group 11 or defined liquidity group 13 11	Firms other than BIPRU firms
Annual reports and accounts 11 11	Annually	Annually	Annually		Annually 2 8
Annual report and accounts 11of the mixed-activity holding company 11	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	Half yearly11 11
FSA006	Quarterly	Quarterly	Quarterly
FSA007	Annually(note 4)11	Annually(note 4)11	Annually(note 4)11	Annually (note 4)11
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	11	Half yearly11
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Quarterly15 15	Quarterly15 15	Quarterly15 15	Quarterly15 15
13FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)			Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
13FSA050	Monthly (Note 5)			Monthly (Note 5)
13FSA051	Monthly (Note 5)			Monthly (Note 5)
13FSA052	Weekly or monthly (Notes 5 and 9)			Weekly or monthly (Notes 5 and 10)
13FSA053	Quarterly (Note 5)			Quarterly (Note 5)
13FSA054	Quarterly (Note 5)			Quarterly (Note 5)
13FSA055	Annually (Note 5)			Annually (Note 5)
15FSA058	Quarterly	Quarterly	Quarterly	Quarterly
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.
11Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
13Note 5	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. 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 if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
13Note 6	If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
13Note 7	(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
13Note 8	(1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
13Note 9	If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm.
13Note 10	If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met.

SUP 16.12.27R01/10/2011

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, unless indicated otherwise13.

Data item 18	Daily	Weekly	Monthly 18	Quarterly 18	Half yearly 18	Annual 18
Annual accounts						80 business days
Annual reconciliation						80 business days
Annual reports and accounts of the mixed-activity holding company						7 months
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				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
FSA029				20 business days
FSA030				20 business days
FSA031				20 business days
FSA032				20 business days
FSA033				20 business days
FSA034				20 business days
FSA035				20 business days
FSA036				20 business days
FSA039					30 business days
FSA040				15 business days
FSA045			20 business days	30 business days (note 1); 45 business days (note 2)
FSA046				20 business days (Note 1), 45 business days (Note 2)15	15
FSA04713	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 3)24 24
FSA048	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question	15 business days	15 business days or one Month (Note 3)24 24
FSA050			15 business days
FSA051			15 business days
FSA052		22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question	15 business days
FSA053				15 business days
FSA054				15 business days
FSA055						15 business days
15FSA058				20 business days (Note 1), 45 business days (Note 2)
Section A RMAR				30 business days	30 business days
Section B RMAR				30 business days	30 business days
Section C RMAR				30 business days	30 business days
Section D1 and D2 RMAR				30 business days	30 business days
Section F RMAR					30 business days
Note 1	For unconsolidated and solo consolidated reports.
Note 2	For UK consolidation group reports
Note 3	It is one Month if the report relates to a non-UK DLG by modification.

Related provisions for SUP 16.12.21

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