Related provisions for SUP 16.15.1

SUP 16.15.4D01/04/2013

An electronic money issuer that is not a credit institution must submit to the FCA:66(1) the duly completed return applicable to it as set out in column (2) of the table in SUP 16.15.8 D; and(2) the return referred to in (1):(a) in the format specified as applicable in column (3) of the table in SUP 16.15.8 D; (b) at the frequency and in respect of the periods specified in column (4) of that table;(c) by the due date specified in column (5) of that table; and (d) by electronic

SUP 16.15.8D30/04/2011

The table below sets out the format, reporting frequency and due date for submission in relation to regulatory returns that apply to electronic money issuers that are not credit institutions.

(1) Type of electronic money issuer	(2) Return	(3) Format	(4) Reporting Frequency	(5) Due date (Note 4)
Authorised electronic money institution (Note 1)	Balance sheet	FSA059	Half yearly (Note 3)	30 business days
	Income statement	FSA060	Half yearly (Note 3)	30 business days
	Capital requirements	FSA061	Half yearly (Note 3)	30 business days
	Safeguarding	FSA062	Half yearly (Note 3)	30 business days
	Supplementary information	FSA063	Half yearly (Note 3)	30 business days
	Annual report and accounts	No standard format	Annual (Note 3)	80 business days
Small electronic money institutions (Note 2)	Return	FSA064	Half yearly (note 5)	30 business days
	Total electronic money outstanding @ 31st December	FSA065	Annual (Note 5)	1 month
	Annual report and accounts	No standard format	Annual (Note 5)	80 business days
(a) the Post Office Limited (b) the Bank of England, the ECB and the national central banks of EEA States other than the United Kingdom (c) Government departments and local authorities (d) credit unions (e) municipal banks (f) the National Savings Bank	Average outstanding electronic money	No standard format	Half yearly (Note 6)	30 business days
Note 1	When submitting the completed returns required, the authorised electronic money institution must use the format of the returns set out in SUP 16 Annex 30A to SUP 16 Annex 30E.
Note 2	When submitting the completed returns required, the small electronic money institution must use the format of the returns set out in SUP 16 Annex 30F to SUP 16 Annex 30G.
Note 3	Where the authorised electronic money institution's reporting frequency is half yearly or annual, this field is calculated from the authorised electronic money institution's accounting reference date.
Note 4	The due dates for returns are the last day of the periods given in column (5) of the table above following the relevant reporting frequency period set out in column (4) of the table above.
Note 5	The reporting frequency in relation to FSA065 is calculated from 31 December each calendar year. Otherwise, where the small electronic money institution's reporting frequency is half yearly or annual, this field is calculated from the small electronic money institution's accounting reference date.
Note 6	This is calculated from 31 December each calendar year.

DISP 1.1.10BG30/04/2011

(1) 8In this sourcebook, the term payment service provider does not include full credit institutions (which are covered by this sourcebook as firms), but it does include small electronic money institutions.134013401340(2) 8Although payment service providers are not required to comply with the complaints record rule, it is in their interest to retain records of complaints so that these can be used to assist the Financial Ombudsman Service should this be necessary.

DISP 1.1.10DG30/04/2011

(1) 1340In this sourcebook, the term electronic money issuer does not include credit institutions, credit unions or municipal banks (which will be carrying on a regulated activity if they issue electronic money and will be covered by this sourcebook as firms in those circumstances), but it does include small electronic money institutions and persons who meet the conditions set out in regulation 75(1) or regulation 76(1) of the Electronic Money Regulations.(2) Although electronic

FEES 4.3.12AR01/06/2011

10For:10(-1) (a) a full credit institution which is a fee-paying payment service provider and an EEA firm; or(b) a full credit institution which is a fee-paying electronic money issuer and an EEA firm; or(c) an EEA authorised payment institution; or(d) an EEA authorised electronic money institution;the calculation required by FEES 4.3.3A R is modified as follows:(1) the tariffs set out in Part 5 of FEES 4 Annex 11 are only applied to the payment services or electronic money issuance10of

FEES 4.4.9D01/04/2013

3To the extent that a firm4 has provided the information required by FEES 4.4.7 D to the FCA as part of its compliance with another provision of the Handbook, it is deemed to have complied with the provisions of that direction.444

Related provisions for SUP 16.15.1

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