Related provisions for SUP 16.18.10

SUP 16.12.1G01/04/2014

1The effect of SUP 16.1.1 R is that this section applies to every firm carrying on business set out in column (1) of SUP 16.12.4 R except:(1) an incoming EEA firm2 with permission for cross border services only;(1A) an incoming EEA firm in relation to its carrying on of bidding in emissions auctions;32(2) an oil market participant that is not subject to the requirements of IPRU(INV) Chapter 32;(3) an authorised professional firm (other than one that must comply with IPRU(INV)

SUP 16.12.2G01/01/2014

(1) Principle 4 requires firms to maintain adequate financial resources. The Interim Prudential sourcebooks, BIPRU,37GENPRU and IFPRU37 set out the appropriate regulator's96 detailed capital adequacy requirements. By submitting regular data, firms enable the appropriate regulator96 to monitor their compliance with Principle 4 and their prudential requirements.963796969637(2) The data items submitted help the appropriate regulator96 analyse firms' financial and other conditions

SUP 16.12.3R02/01/2015

(1) Any firm permitted to 5carry5 on any of the activities within each of the RAGs set out in column (1) of the table in SUP 16.12.4 R must:(a) (i) unless (ii) or (iii) 11applies, submit to the appropriate regulator96 the duly completed data items or other items applicable to the firm as set out in the provision referred to in column (2) of that table;96(ii) unless (iii) applies, where 11 a firm is required to submit completed data items for 11more than one RAG, that11firm must

SUP 16.12.3-AG01/01/2014

(1) 45Investment firms subject to the EU CRR should refer to any relevant technical standards to determine their specific reporting obligations, as those obligations may extend beyond those specified in this chapter.(2) Where a firm submits a data item pursuant any applicable provision of the EU CRR any data item with the same name and purpose does not have to be submitted again regardless of RAG.45

SUP 16.12.4R01/07/2014

Table of applicable rules containing data items 4, frequency and submission periods

(1)		(2)	(3)	(4)
RAGnumber	Regulated Activities	Provisions containing:
RAGnumber	Regulated Activities	applicabledata items	reporting frequency/ period	due date32 32
RAG 1	• accepting deposits • meeting of repayment claims 12 • managing dormant account funds (including the investment of such funds)12 27	SUP 16.12.5 R, except FSA001 and FSA002 on consolidated basis for FINREP firms 37	SUP 16.12.6 R	SUP 16.12.7 R
RAG 2.1	• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract	SUP 16.12.8 R2	SUP 16.12.8 R2	SUP 16.12.8 R2
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	SUP 16.12.9 R2	SUP 16.12.9 R2	SUP 16.12.9 R2
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)	SUP 16.12.10 R2 SUP 16.12.11 R or SUP 16.12.11B R for UK designated investment firms 37except FSA001 and FSA002 on consolidated basis for FINREP firms 37	SUP 16.12.10 R2SUP 16.12.12 R or SUP 16.12.12A R for UK designated investment firms 37	SUP 16.12.10 R2SUP 16.12.13 R
RAG 4	• managing investments • establishing, operating or winding up a collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme2 • managing an AIF 38 • managing a UCITS 38 5 • operating an electronic system in relation to lending (FCA-authorised persons only)48 38 38	SUP 16.12.14 R2 SUP 16.12.15 R or SUP 16.12.15B R for UK designated investment firms 37, except FSA001 and FSA002 on consolidated basis for FINREP firms 37	SUP 16.12.14 R2SUP 16.12.16 R or SUP 16.12.16A R for UK designated investment firm 37	SUP 16.12.14 R2SUP 16.12.17 R
RAG 5	• home finance administration or home finance providing activity 11 11	SUP 16.12.18A R2 and SUP 16.12.18BR 37	SUP 16.12.18A R2 and SUP 16.12.18BR 37	SUP 16.12.18A R2 and SUP 16.12.18BR 37
RAG 6	• safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as trustee or depositary of an AIF 38 • acting as trustee or depositary of a UCITS 38 38 40 38	SUP 16.12.19A R2	SUP 16.12.20 R2	SUP 16.12.21 R2
RAG 7	• retail investment activities • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments	SUP 16.12.22A R or SUP 16.12.22C R for UK designated investment firms 37, except FSA001 and FSA002 on consolidated basis for FINREP firms 37	SUP 16.12.23A R and37SUP 16.12.23 R for UK designated investment firms 37	SUP 16.12.24 R
RAG 8	• making arrangements with a view to transactions in investments • operating a multilateral trading facility4	SUP 16.12.25A R or SUP 16.12.25C R for UK designated investment firms 37except FSA001 and FSA002 on consolidated basis for FINREP firm 37	SUP 16.12.26 R	SUP 16.12.27 R
RAG 9	• home finance mediation activity 14 • insurance mediation activity (non-investment insurance contracts) 14	SUP 16.12.28A R14	SUP 16.12.28A R14	SUP 16.12.28A R14
RAG 10	• the activities of an RIE 96 96	SUP 16.12.29 G2	SUP 16.12.29 G2	SUP 16.12.29 G2 32
32 RAG 11	bidding in emissions auctions	SUP 16.12.29A R	SUP 16.12.29A R	SUP 16.12.29A R
47 RAG 12 [FCA]	• credit-related regulated activity	SUP 16.12.29C R	SUP 16.12.29C R	SUP 16.12.29C R

SUP 16.12.4BG01/12/2009

13Reporting at group level for liquidity purposes by firms falling within BIPRU 12 (Liquidity) is by reference to defined liquidity groups. Guidance about the different types of defined liquidity groups and related material is set out in SUP 16 Annex 26 (Guidance on designated liquidity groups in SUP 16.12).

SUP 16.12.9R31/12/2014

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below.11

The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.4 R are set out in the table below and are calculated from a firm's accounting reference date, unless indicated otherwise.

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. 11

11	Member's adviser 96		the Society (note 1)
Description of data item and data item	Frequency	Submission deadline	Description of data item	Frequency	Submission deadline
			Annual Lloyd's return	Annually	6 months after the Society's accounting reference date
			Syndicate accounts and reports (note 2)	Annually	6 months after the Society's accounting reference date
Quarterly reporting statement	Quarterly	15 business days after the quarter end
Balance Sheet
FSA001 (notes 15, 20) or 13	Quarterly or half yearly	(note 14)
FSA029	Quarterly (note 14)	(note 14)
Income Statement
FSA002 (note20), or 13	Quarterly or half yearly (note 14)	(note 14)
FSA030	Quarterly	(note 14)
Capital Adequacy
FSA003 (notes 4, 20) or	Monthly, quarterly or half yearly (note 14)	(note 14)
FSA033 (note 12) or	Quarterly	(note 14)
FSA034 (note 13) or	Quarterly	(note 14)
FSA035 (note 13)	Quarterly	(note 14)
Credit Risk
FSA004 (notes 5, 20) 13	Quarterly or half yearly (note 14)	(note 14)
Market Risk
FSA005 (notes 6, 20) 13	Quarterly or half yearly (note 14)	(note 14)
13
13	13	13
13
13	13	13
Large Exposures
FSA008 (Notes 20, 21)15 15 13	Quarterly	20 business days (note 19)
13
13	13	13
13
13	13	13
13
13	13	13
13
13	13	13
13
13	13	13
Note 1	The Society must prepare its reports in the format specified in IPRU(INS) Appendix 9.11, unless Note 2 applies.
Note 2	The Society must ensure that the annual syndicate accounts and reports are prepared in accordance with the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950).
Note 3	[deleted]96 96
Note 4	Only firms subject to IPRU(INV) 4 report data item FSA003.
Note 5	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 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 6	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. 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 7	[deleted]13 13
Note 8	[deleted]13 13
Note 9	[deleted]13 13
Note 10	[deleted]13 13
Note 11	[deleted]13 13
Note 12	FSA033 is only applicable to firms subject to IPRU(INV) 3
Note 13	Only applicable to firms subject to IPRU(INV) 5. 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 14	BIPRU firms 37report half yearly on 30 business days submission37. All UK consolidation group reports report half yearly on 45 business days submission. All other firms report monthly on 20 business days submission. 37
Note 15	This data item only applies to BIPRU firms.
Note 16	[deleted]13 13
Note 17	[deleted]13 13
Note 18	[deleted]13 13
Note 19	UK consolidation group reports have 45 business days submission.
Note 20	Firms that are members of a UK consolidation group are also required to submit FSA001, FSA002, FSA003, FSA004, FSA005 and FSA008 on a UK consolidation group basis.
15Note 21	This will not be applicable to BIPRU firms 37. 37 37

SUP 16.12.9AG01/01/2014

13A Member'sadviser that is also an IFPRU investment firm45will also fall under one of the higher number RAGs that apply to IFPRU investment firms. That means that it will have to report a number of data items in addition to the ones that it has to supply under RAG 2.2.45

SUP 16.12.12R01/01/2015

The applicable reporting frequencies for data items referred to in SUP 16.12.4 R2 are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

45Data Item	IFPRU 730K firm	IFPRU 125K firm and collective portfolio management investment firm	IFPRU 50K firm	BIPRU firm	UK consolidation group or defined liquidity group	Firm other than BIPRU firms or IFPRU investment firms
COREP/FINREP	Refer to EU CRR and applicable technical standards				Refer to EU CRR and applicable technical standards
Solvency statement	Annually	Annually	Annually	Annually		Annually
FSA001	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA003				Half yearly	Half yearly
FSA004				Half yearly	Half yearly
FSA005				Half yearly	Half yearly
FSA006	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly
FSA007				Annual (note 4)	Annual (note 4)
FSA016	Half yearly	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually	Annually
FSA028				Half yearly
FSA029						Quarterly
FSA030						Quarterly
FSA031						Quarterly
FSA032						Quarterly
FSA033						Quarterly
FSA034						Quarterly
FSA035						Quarterly
FSA039	Half yearly	Half yearly	Half yearly	Half yearly		Half yearly
FSA040	Quarterly	Quarterly	Quarterly	Quarterly		Quarterly
FSA045	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA046				Quarterly	Quarterly
FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)				Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)				Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
FSA050	Monthly (Note 5)				Monthly (Note 5)
FSA051	Monthly (Note 5)				Monthly (Note 5)
FSA052	Weekly or monthly (Notes 5 and 9)				Weekly or monthly (Notes 5 and 10)
FSA053	Quarterly (Note 5)				Quarterly (Note 5)
FSA054	Quarterly (Note 5)				Quarterly (Note 5)
FSA055	Annually (Note 5)			Annually (Note 5)
FSA058				Quarterly	Quarterly
FIN067		Quarterly (note 5)
FIN068				Half yearly
Section A RMAR						Half yearly (note 2) Quarterly (note 3)
Section B RMAR						Half yearly (note 2) Quarterly (note 3)
Section C RMAR						Half yearly (note 2) Quarterly (note 3)
Section D1 and D2 RMAR						Half yearly (note 2) Quarterly (note 3)
Section F RMAR						Half yearly
46MLA-M	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly
Note 1	[deleted]
Note 2	Annual regulated business revenue up to and including £5 million.
Note 3	Annual regulated business revenue over £5 million.
Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
Note 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.
Note 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.
Note 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.
Note 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.
Note 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.
Note 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 16.12.13R01/01/2015

The applicable due dates for submission referred to in 11SUP 16.12.4 R11 2 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, unless indicated otherwise.13

13 Data item	Daily	Weekly	Monthly18	Quarterly18	Half yearly18	Annual18
45COREP/FINREP	Refer to EU CRR and applicable technical standards
8						8
Solvency statement						3 months
FSA001				20 business days	30 business days (note 1) 45 business days (note 2)
FSA002				20 business days	30 business days (note 1) 45 business days (note 2)
FSA003			15 business days	20 business days	30 business days (note 1) 45 business days (note 2)
FSA004				20 business days	30 business days (note 1) 45 business days (note 2)
FSA005				20 business days	30 business days (note 1) 45 business days (note 2)
FSA006				20 business days
FSA007						2 months
FSA016					30 business days
FSA018				45 business days
FSA019						2 months
FSA028					30 business days
2FSA029				20 business days		11
2FSA030				20 business days		11
2FSA031				20 business days
2FSA032				20 business days
2FSA033				20 business days		11
2FSA034				20 business days		11
2FSA035				20 business days		11 43

2FSA039					30 business days
2FSA040				15 business days 3
6FSA045				20 business days	30 business days (note 1), 45 business days (note 2)
6FSA046				20 business days (Note 1), 45 business days (Note 2)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 3)
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)
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)38
38FIN067				30 days 45 45
45FIN068					30 business days
3Section A RMAR				30 business days	30 business days
3Section B RMAR				30 business days	30 business days
3Section C RMAR				30 business days	30 business days
3Section D6 RMAR50Sections D1 and D2 50 17				30 business days	30 business days
3Section F RMAR					30 business days
46MLA-M				20 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.

SUP 16.12.15R31/12/2014

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

48Description of data item	Firms' prudential category and applicable data items (note 1)
	IFPRU investment firms and BIPRU firms		Firms other than BIPRU firms or IFPRU investment firms
	IFPRU	BIPRU	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 9	IPRU(INV) Chapter 11 (collective portfolio management firms only)	IPRU(INV) Chapter 1248	IPRU(INV) Chapter 13	38
Solvency statement	No standard format	No standard format (Note 11)		No standard format		No standard format			38
Balance sheet	FSA001/FINREP (Notes 2 and 34)	FSA001 (Note 2)	FSA029	FSA029	FSA029	FSA029	FSA02948	FSA029 (note 15) or Section A RMAR (note 15)	38
Income statement	FSA002/FINREP (Notes 2 and 34)	FSA002 (Note 2)	FSA030	FSA030	FSA030	FSA030	FSA03048	FSA030 (note 15) or Section B RMAR (note 15)	38
Capital adequacy	COREP (Note 34)	FSA003 (Note 2)	FSA033	FSA034 or FSA035 (note 14)	FSA031	FIN066	FIN06948	SectionD1 and D250 RMAR or FSA032 (note 15)	38
Supplementary capital data for collective portfolio management investment firms	FIN067 (Note 32)	FIN068 (Note 32)
Credit risk	COREP (Note 34)	FSA004 (Notes 2, 3)
Market risk	COREP (Note 34)50	FSA005 (Notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)
Operational risk	COREP (Note 34)
Large exposures	COREP (Note 34)
Exposures between core UK group and non-core large exposures group	FSA018 (note 12)
Solo consolidation data	FSA016 (note 20)	FSA016 (Note 20)
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (Note 8)
Non-EEA subgroup	COREP (Note 34)	FSA028 (Note 9)
Threshold conditions								Section F RMAR (note 15)
Volumes and types of business (note 21)	FSA038	FSA038	FSA038	FSA038	FSA038	FSA038		FSA038	38
Client money and client assets	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	FSA03948	Section C RMAR (note 15) or FSA039	38
UCITS (note 22)						FSA042			38
IRB portfolio risk	FSA045 (note 18)	FSA045 (Note 18)
Securitisation: non-trading book	COREP (Note 34)	FSA046 (Note 19)
Daily Flows	FSA047/COREP (Notes 23, 26, 28, 30 and 34)
Enhanced Mismatch Report	FSA048/COREP (Notes 23, 26, 28, 30 and 34)
Liquidity Buffer Qualifying Securities	FSA050/COREP (Notes 24, 27, 28, 30 and 34)
Funding Concentration	FSA051/COREP (Notes 24, 27, 28, 30 and 34)
Pricing data	FSA052/COREP (Notes 24, 28, 30, 31 and 34)
Retail and corporate funding	FSA053/COREP (Notes 24, 27, 28, 30 and 34)
Currency Analysis	FSA054/COREP (Notes 24, 27, 28, 30 and 34)
Systems and Controls Questionnaire	FSA055/COREP (Notes 25, 30 and 34) FSA055 (Notes 25 and 30)	FSA055 (Notes 25 and 30)
Securitisation: trading book48	COREP (Note 34)	FSA058 (Note 29)
Information on P2P agreements 48							FIN07048
Note 1	All firms, except IFPRU investment firms in relation to data items reported under the EU CRR, 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.
Note 3	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 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	[deleted]
Note 7	[deleted]
Note 8	Only applicable to IFPRU investment firms and BIPRU 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 BIPRU 8. An IFPRU investment firm and a BIPRU firm under (a) must complete the report on the basis of its UK consolidation group. An IFPRU investment firm and a BIPRU 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	[deleted]55 55
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	Only applicable to a firm that has both a core UK group and a non-core large exposures group.
Note 13	[deleted]55 55
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	FSA029, FSA030, FSA032 and FSA039 only apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Sections A, B, C, D1, D250 and F RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.
Note 16	[deleted]
Note 17	[deleted]
Note 18	Only applicable to firms that have an IRB permission.
Note 19	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures.
Note 20	Only applicable to a firm that has a solo consolidation waiver.
Note 21	[deleted]
Note 22	Only applicable to firms that have permission for managing a UCITS.
Note 23	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.
Note 24	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.
Note 25	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.
Note 26	(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).
Note 27	Note 26 applies, except that paragraphs (3), (4), and (5) do not apply, meaning that material currencies must not be recorded separately.
Note 28	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.
Note 29	Only applicable to firms that hold securitisation positions in the trading book and/or are the originator or sponsor of securitisations held in the trading book.
Note 30	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.
Note 31	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.
Note 32	Only applicable to firms that are collective portfolio management investment firms.
Note 33	Only applicable to firms that have a managing investments permission.
Note 34	Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards.

SUP 16.12.15AG01/01/2014

13The column45 in the table in SUP 16.12.15 R that deals45 with IFPRU firms45 cover some liquidity items that only have to be reported by an ILAS BIPRU firm(please see notes 25 and 30).4545454545

SUP 16.12.16R31/12/2014

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.

45 Data item	Firms' prudential category
	IFPRU 730K firm	IFPRU 125K firm and collective portfolio management investment firm	IFPRU 50K firm	BIPRU firm	UK consolidation group or defined liquidity group	Firmother than BIPRU firms or IFPRU investment firms
COREP/FINREP	Refer to EU CRR and applicable technical standards				Refer to EU CRR and applicable technical standards
Solvency statement	Annually	Annually	Annually	Annually		Annually
FSA001	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA003				Half yearly	Half yearly
FSA004				Half yearly	Half yearly
FSA005				Half yearly	Half yearly
FSA006	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly
FSA007				Annual (note 4)	Annual (note 4)
FSA016	Half yearly	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually	Annually
FSA028				Half yearly
FSA029						Quarterly
FSA030						Quarterly
FSA031						Quarterly
FSA032						Quarterly
FSA033						Quarterly
FSA034						Quarterly
FSA035						Quarterly38
FSA038	Half yearly	Half yearly	Half yearly	Half yearly		Half yearly
FSA039	Half yearly	Half yearly	Half yearly	Half yearly		Half yearly

FSA042		Quarterly				Quarterly
FSA045	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA046				Quarterly	Quarterly
FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)				Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)				Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
FSA050	Monthly (Note 5)				Monthly (Note 5)
FSA051	Monthly (Note 5)				Monthly (Note 5)
FSA052	Weekly or monthly (Notes 5 and 9)				Weekly or monthly (Notes 5 and 10)
FSA053	Quarterly (Note 5)				Quarterly (Note 5)
FSA054	Quarterly (Note 5)				Quarterly (Note 5)
FSA055	Annually (Note 5)			Annually (Note 5)	Annually (Note 5)
FSA058				Quarterly	Quarterly
FIN066						Quarterly
FIN067		Quarterly (Note 5)
FIN068				Half yearly
48FIN069						48Quarterly
48FIN070						48Quarterly
Section A RMAR						Half yearly (note 2) Quarterly (note 3)
Section B RMAR						Half yearly (note 2) Quarterly (note 3)
Section C RMAR						Half yearly (note 2) Quarterly (note 3)
Sections D1 and D250 RMAR 50						Half yearly (note 2) Quarterly (note 3)
Section F RMAR						Half yearly
Note 1	[deleted]
Note 2	Annual regulated business revenue up to and including £5 million.
Note 3	Annual regulated business revenue over £5 million.
Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
Note 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.
Note 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.
Note 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.
Note 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.
Note 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.
Note 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 16.12.17R31/12/2014

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
45COREP/FINREP	Refer to EU CRR and applicable technical standards
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
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 43
FSA038					30 business days
FSA039					30 business days 38
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)38
38FIN066				20 business days
38FIN067				30 days45 45
45FIN068					30 business days
48FIN069				20 business days
48FIN070				20 business days
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
Sections D1 and D250RMAR 50 50				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 16.12.18BR01/04/2015

The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

46Description of data item	Data item (note 1)	Frequency	Submission deadline
Balance Sheet	Sections A.1 and A.2 MLAR	Quarterly	20 business days
Income Statement	Sections B.0 and B.1 MLAR	Quarterly	20 business days
Capital Adequacy	Section C MLAR	Quarterly	20 business days
Lending - Business flow and rates	Section D MLAR	Quarterly	20 business days
Residential Lending to individuals - New business profile	Section E MLAR	Quarterly	20 business days
Lending - arrears analysis	Section F MLAR	Quarterly	20 business days
Mortgage Administration - Business Profile	Section G MLAR	Quarterly	20 business days
Mortgage Administration - Arrears analysis	Section H MLAR	Quarterly	20 business days
Analysis of loans to customers	Section A3 MLAR	Quarterly	20 business days
Provisions analysis	Section B2 MLAR	Quarterly	20 business days
Fees and Levies	Section J MLAR	Annually	30 business days
Sale and rent back	Section K MLAR	Annually	30 business days
Credit Risk (note 2)	Section L MLAR	Quarterly	20 business days
Liquidity (note 3)	Section M MLAR	Quarterly	20 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 19A. Guidance notes for the completion of the data items are set out in SUP 16 Annex 19B.
Note 2	Only applicable to a firm that has one or more exposures that satisfy the conditions set out in MIPRU 4.2A.4 R, and: - has permission to carry on any home financing which is connected to regulated mortgage contracts; or - has permission to carry on home financing and home finance administration which is connected to regulated mortgage contracts (and no other activity); or - has permission to carry on home finance administration which is connected to regulated mortgage contracts and has all or part of the home finance transactions that it administers on its balance sheet.
Note 3	Only applicable to a firm that has no restriction to its Part 4A permission preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts, and: - has permission to carry on any home financing or home finance administration connected to regulated mortgage contracts.

SUP 16.12.20R31/12/2014

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.

Solvency statement	Annually
FSA029	Quarterly 8
FSA030	Quarterly 8
FSA031	Quarterly
FSA032	Quarterly
FSA033	Quarterly 8
FSA034	Quarterly 8
FSA035	Quarterly 8 43
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)
Sections D1 and D250RMAR 50 50	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 16.12.21R31/12/2014

2The 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 16.12.20 R.

Data item	Quarterly18	Half yearly18	Annual18
Solvency statement			3 months
FSA029	20 business days		11
FSA030	20 business days		11
FSA031	20 business days
FSA032	20 business days
FSA033	20 business days		11
FSA034	20 business days		11
FSA035	20 business days		11 43
FSA039		30 business days
FSA040	15 business days 3
5Section A RMAR	30 business days	30 business days
5Section B RMAR	30 business days	30 business days
5Section C RMAR	30 business days	30 business days
Secctions D1 and D250RMAR 49 17 49	30 business days	30 business days
5Section F RMAR		30 business days

SUP 16.12.22AR31/12/2014

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

45Description ofData item	Firms' prudential category and applicable data item (note 1)
	IFPRU	BIPRU 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
Solvency statement	No standard format (note 11)
Balance Sheet	FSA001/FINREP (Notes 2 and 29)	FSA001 (Note 2)	FSA029	Section A RMAR
Income Statement	FSA002/FINREP (Notes 2 and 29)	FSA002 (Note 2)	FSA030	Section B RMAR
Capital Adequacy	COREP (Note 29)	FSA003 (Note 2)	FSA032	Section D1 and D250 RMAR (Note 23) 50
Credit risk	COREP (Note 29)	FSA004 (Notes 2, 3)
Market risk	COREP (Note 29)	FSA005 (Notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (Note 5)
Operational risk	COREP (Note 29)
Large exposures	COREP (Note 29)
Exposures between core UK group and non-core large exposures group	FSA018 (note 12)
Solo consolidation data	FSA016	FSA016
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (Note 8)
Non-EEA sub-group	COREP (Note 29)	FSA028 (Note 9)
Professional indemnity insurance (note 15)	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
COBS data	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
Fees and levies	Section J RMAR	Section J RMAR	Section J RMAR	Section J RMAR
Adviser charges	Section K RMAR (Note 26)	Section K RMAR (Note 26)	Section K RMAR (Note 26)	Section K RMAR (Note 26)	Section K RMAR (Note 26)
IRB portfolio risk	FSA045 (note 13)	FSA045 (Note 13)
Securitisation: non-trading book	COREP (note 29)	FSA046 (Note 14)
Daily Flows	FSA047/COREP (Notes 16, 19, 21, 24 and 29)
Enhanced Mismatch Report	FSA048/COREP (Notes 16, 19, 21, 24 and 29)
Liquidity Buffer Qualifying Securities	FSA050/COREP (Notes 17, 20, 21, 24 and 29)
Funding Concentration	FSA051/COREP (Notes 17, 20, 21, 24 and 29)
Pricing data	FSA052/COREP (Notes 17, 20, 21, 24 and 29)
Retail and corporate funding	FSA053/COREP (Notes 17, 20, 21, 24 and 29)
Currency Analysis	FSA054/COREP (Notes 17, 20, 21, 24 and 29)
Systems and Controls Questionnaire	FSA055/COREP (Notes 18, 24 and 29)	FSA055 (Notes 18 and 24)
Securitisation: trading book	COREP (Note 29)	FSA058 (Note 22)
Supplementary capital data for collective portfolio management investment firms	FIN067 (Note 28)	FIN068 (Note 28)
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 time55within 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. 55
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	[deleted]
Note 7	[deleted]
Note 8	Only applicable to IFPRU investment firms and BIPRU 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. An IFPRU investment firm and a BIPRU firm under (a) must complete the report on the basis of its UK consolidation group. An IFPRU investment firm and a BIPRU 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	[deleted]55 55
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	Only applicable to a firm that has both a core UK group and a non-core large exposures group.
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 of securitisations of non-trading book exposures.
Note 15	This item only applies to firms that are subject to an FCA requirement to hold professional indemnity insurance and are not exempt CAD firms.
Note 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.
Note 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.
Note 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.
Note 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).
Note 20	Note 19 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately.
Note 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.
Note 22	Only applicable to firms that hold securitisation positions in the trading book and/ or are the originator or sponsor of securitisations held in the trading book.
Note 23	Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete both SectionsD1 and D6 RMAR.
Note 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.
Note 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.
Note 26	This item only applies to firms that provide advice on retail investment products.
Note 27	[deleted]51
Note 28	Only applicable to firms that are collective portfolio management investment firms.
Note 29	Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards.

SUP 16.12.22BG01/01/2014

13The column45 in the table in SUP 16.12.22A R that deals45 with IFPRU firms45 cover some liquidity items that only have to be reported by an ILAS BIPRU firm. (see notes 18 and 24).4545454545

SUP 16.12.23AR31/12/2014

The applicable reporting frequencies for data items referred to in SUP 16.12.22A R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.45

45 Data item	Frequency
45 Data item	Unconsolidated BIPRU investment firm and IFPRU investment firm	Solo consolidated BIPRU investment firm andIFPRU investment firm	UK Consolidation Group or defined liquidity group	Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
COREP/FINREP	Refer to EU CRR and applicable technical standards
Solvency statement	Annually
FSA001	Quarterly or half yearly (Note 1)	Quarterly or half yearly (Note 1)	Half yearly
FSA002	Quarterly or half yearly (Note 1)	Quarterly or half yearly (Note 1)	Half yearly
FSA003	Monthly, quarterly or half yearly (Notes 2 and 11)	Monthly, quarterly or half yearly (Notes 2 and 11)	Half yearly
FSA004	Quarterly or half yearly (Notes 1 and 11)	Quarterly or half yearly (Notes 1 and 11)	Half yearly
FSA005	Quarterly or half yearly (Notes 1 and 11)	Quarterly or half yearly (Notes 1 and 11)	Half yearly
FSA006	Quarterly	Quarterly	Quarterly
FSA007	Annually
FSA016		Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually
FSA028	Half yearly (Note 11)	Half yearly (Note 11)
FSA032				Quarterly	Quarterly
FSA045	Quarterly or half yearly (Note 1)	Quarterly or half yearly (Note 1)	Half yearly
FSA046	Quarterly	Quarterly	Quarterly
FSA047	Daily, weekly, monthly or quarterly (Notes 4, 5 and 7)	Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10)	Daily, weekly, monthly or quarterly (Notes 4, 6 and 7)
FSA048	Daily, weekly, monthly or quarterly (Notes 4, 5 and 7)	Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10)	Daily, weekly, monthly or quarterly (Notes 4, 6 and 7)
FSA050	Monthly (Note 4)	Monthly (Notes 4 and 10)	Monthly (Note 4)
FSA051	Monthly (Note 4)	Monthly (Notes 4 and 10)	Monthly (Note 4)
FSA052	Weekly or monthly (Notes 4 and 8)	Weekly or monthly (Notes 4, 8 and 10)	Weekly or monthly (Notes 4 and 9)
FSA053	Quarterly (Note 4)	Quarterly (Notes 4 and 10)	Quarterly (Note 4)
FSA054	Quarterly (Note 4)	Quarterly (Notes 4 and 10)	Quarterly (Note 4)
FSA055	Annually (Note 4)	Annually (Notes 4 and 10)	Annually (Note 4)
FSA058	Quarterly (Note 11)	Quarterly (Note 11)	Quarterly
FIN067	Quarterly (Note 4)	Quarterly (Note 4)
FIN068	Half yearly	Half yearly
Section A RMAR				Half yearly	Quarterly
Section B RMAR				Half yearly	Quarterly
Section C RMAR				Half yearly	Quarterly
Sections D1 and D2 RMAR50 50				Half yearly	Quarterly
Section E RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Quarterly
Section F RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section G RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section H RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section J RMAR	Annually	Annually	Annually	Annually	Annually
Section K RMAR	Annually54 54	Annually54 54	Annually54 54	Annually54 54	Annually54 54
Note 1	IFPRU 730K firms and IFPRU 125K firms - quarterly; IFPRU 50K firms and BIPRU firms - half yearly.
Note 2	IFPRU 730K firms - monthly; IFPRU 125K firms - quarterly IFPRU 50K firms and BIPRU firms - half yearly.
Note 3	The reporting date for this data item is six months after a firm's most recent accounting reference date.
Note 4	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.
Note 5	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.
Note 6	(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.
Note 7	(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 (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
Note 8	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.
Note 9	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.
Note 10	As specified in SUP 16.12.22A R, solo consolidation has no application to liquidity reporting. Therefore, it does not make any difference to the reporting of this item whether or not the firm is solo consolidated.
Note 11	Only applicable to firms that are not required to report a data item with a similar name and purpose under the EU CRR and applicable technical standards.

SUP 16.12.24AR01/07/2014

45The 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 16.12.23A R, unless indicated otherwise.

Data Item	Daily	Weekly	Monthly	Quarterly	Half yearly	Annual
COREP/FINREP	Refer to EU CRR and applicable technical standards
Solvency statement						3 months
FSA001				20 business days	30 business days (note 1); 45 business days (note 2)
FSA002				20 business days	30 business days (note 1); 45 business days (note 2)
FSA003	15 business days			20 business days
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
FSA016					30 business days
FSA018				45 business days
FSA019						2 months
FSA028
FSA032				20 business days
FSA045				20 business days	30 business days (note 1), 45 business days (note 2)
FSA046
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 3)
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)
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
FSA058				20 business days (Note 1), 45 business days (Note 2)
FIN067				30 days
FIN068					30 days
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
Sections D1 and D250 RMAR 50				30 business days	30 business days
Section E RMAR				30 business days	30 business days
Section F RMAR					30 business days
Section G RMAR					30 business days
Section H RMAR					30 business days
Section J RMAR						30 business days
Section K 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.

SUP 16.12.25AR31/12/2014

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

45Description of data item	Firms' prudential category and applicable data item(note 1)
	IFPRU investment firms and BIPRU firms		Firmsother thanBIPRU firms or IFPRU investment firms
	IFPRU	BIPRU	IPRU(INV)Chapter 3	IPRU(INV)Chapter 5	IPRU(INV)Chapter 9	IPRU(INV)Chapter 13	38
Solvency statement (note 11)	No standard format						38
Balance sheet	FSA001/FINREP (Notes 2 and 30)	FSA001 (Note 2)	FSA029	FSA029	FSA029	Section A RMAR (note 17) or FSA029
Income statement	FSA002/FINREP (Notes 2 and 30)	FSA002 (Note 2)	FSA030	FSA030	FSA030	Section B RMAR (note 17) or FSA030
Capital adequacy	COREP (Note 30)	FSA003 (Note 2)	FSA033	FSA034 or FSA035 (note 14)	FSA031	Sections D1 and D250 RMAR (note 17) or FSA 032 (note 15)	38
Credit risk	COREP (Note 30	FSA004 (Notes 2, 3)
Market risk	COREP (Note 30)	FSA005 (Notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (Note 5)
Operational risk	COREP (Note 30)
Large exposures	COREP (Note 30)
UK Integrated group large exposures	FSA018 (note 12)
Exposures between core UK group and non-core large exposures group	FSA016 (note 20)
Solo consolidation data	FSA016 (note 20)
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (Note 8)
Non-EEA sub-group	COREP (Note 30)	FSA028 (Note 9)
Threshold conditions						Section F RMAR (note 17)
Client money and client assets	FSA039	FSA039	FSA039	FSA039	FSA039	Section C RMAR (Note 13) or FSA039	38
IRB portfolio risk	FSA045 (note 18)	FSA045 (Note 18)
Securitisation: non-trading book	COREP (Note 30)	FSA046 (Note 19)
Daily Flows	FSA047/COREP (Notes 21, 24, 26, 28 and 30)
Enhanced Mismatch Report	FSA048/COREP (Notes 21, 24, 26, 28 and 30)
Liquidity Buffer Qualifying Securities	FSA050/COREP (Notes 22, 25, 26, 28 and 30)
Funding Concentration	FSA051/COREP (Notes 22, 25, 26, 28 and 30)
Pricing data	FSA052/COREP (Notes 22, 26, 28, 29 and 30)
Retail and corporate funding	FSA053/COREP (Notes 22, 25, 26, 28 and 30)
Currency Analysis	FSA054/COREP (Notes 22, 25, 26, 28 and 30)
Systems and Controls Questionnaire	FSA055/COREP (Notes 23, 28 and 30)	FSA055 (notes 23 and 28)45
Securitisation: trading book	COREP (Note 30)	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.
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. 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	[deleted]
Note 7	[deleted]
Note 8	Only applicable to IFPRU investment firms and BIPRU 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. An IFPRU investment firm and BIPRU firm under (a) must complete the report on the basis of its UK consolidation group. An IFPRU investment firm and BIPRU 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	[deleted]55 55
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	Only applicable to a firm that has both a core UK group and a non-core large exposures group.
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.
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	[deleted]
Note 17	This is only applicable to a firm subject to IPRU(INV) Chapter 13 that is not an exempt CAD firm.
Note 18	Only applicable to firms that have an IRB permission.
Note 19	Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures.
Note 20	Only applicable to a firm that has a solo consolidation waiver.
Note 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.
Note 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.
Note 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.
Note 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).
Note 25	Note 24 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately.
Note 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.
Note 27	Only applicable to firms that hold securitisation positions in the trading book and/or are the originator or sponsor of securitisations held in the trading book.
Note 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.
Note 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.
Note 30	Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards.

SUP 16.12.25BG01/01/2014

13The column45 in the table in SUP 16.12.25A R that deals45 with IFPRU firms45 cover some liquidity items that only have to be reported by an ILAS BIPRU firm (see notes 23 and 28).4545454545

SUP 16.12.26R31/12/2014

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.

45 Data item	Firms' prudential category
45 Data item	IFPRU 730K firm	IFPRU 125K firm	IFPRU 50K firm	BIPRU firm	UK consolidation group or defined liquidity group	Firms other than BIPRU firms or IFPRU investment firms
COREP/FINREP	Refer to EU CRR and applicable technical standards				Refer to EU CRR and applicable technical standards
Solvency statement	Annually	Annually	Annually	Annually		Annually
FSA001	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA003				Half yearly	Half yearly
FSA004				Half yearly	Half yearly
FSA005				Half yearly	Half yearly
FSA006	Quarterly	Quarterly	Quarterly	Quarterly
FSA007				Annual (note 4)	Annually (note 4)
FSA016	Half yearly	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually	Annually
FSA028				Half yearly
FSA029						Quarterly
FSA030						Quarterly
FSA031						Quarterly
FSA032						Quarterly
FSA033						Quarterly
FSA034						Quarterly
FSA035						Quarterly38
FSA039	Half yearly	Half yearly	Half yearly	Half yearly		Half yearly
FSA045	Quarterly	Quarterly	Half yearly	Half yearly	Half yearly
FSA046					Quarterly
FSA047	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)				Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
FSA048	Daily, weekly, monthly or quarterly (Notes 5, 6 and 8)				Daily, weekly, monthly or quarterly (Notes 5, 7 and 8)
FSA050	Monthly (Note 5)				Monthly (Note 5)
FSA051	Monthly (Note 5)				Monthly (Note 5)
FSA052	Weekly or monthly (Notes 5 and 9)				Weekly or monthly (Notes 5 and 10)
FSA053	Quarterly (Note 5)				Quarterly (Note 5)
FSA054	Quarterly (Note 5)				Quarterly (Note 5)
FSA055	Annually (Note 5)			Annually (Note 5)	Annually (Note 5)
FSA058	[deleted]	[deleted]	[deleted]	Quarterly	Quarterly
Section A RMAR						Half yearly (note 2) Quarterly (note 3)
Section B RMAR						Half yearly (note 2) Quarterly (note 3)
Section C RMAR						Half yearly (note 2) Quarterly (note 3)
Sections D1 and D250 RMAR 50						Half yearly (note 2) Quarterly (note 3)
Section F RMAR						Half yearly
Note 1	[deleted]
Note 2	Annual regulated business revenue up to and including £5 million.
Note 3	Annual regulated business revenue over £5 million.
Note 4	The reporting date for this data item is six months after a firm's most recent accounting reference date.
Note 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.
Note 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.
Note 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.
Note 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.
Note 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.
Note 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 16.12.27R31/12/2014

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
45COREP/FINREP	Refer to EU CRR and applicable technical standards
Annual reconciliation						80 business days
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
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 43
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
Sections D1 and D250RMAR 50 17 50				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.

SUP 16.12.28AR06/07/2009

2The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

Description of data item 11	Data item 11 (note 1)	Frequency		Submission deadline
		Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Balance Sheet	Section A RMAR	Half yearly	Quarterly	30 business days
Income Statement	Section B RMAR	Half yearly	Quarterly	30 business days
Capital Adequacy	Section D1 RMAR	Half yearly	Quarterly	30 business days
Professional indemnity insurance (note 2)11	Section E RMAR	Half yearly	Quarterly 11 11	30 business days
Threshold Conditions	Section F RMAR	Half yearly	Half yearly	30 business days
Training and Competence	Section G RMAR	Half yearly	Half yearly	30 business days
COBS11 data	Section H RMAR	Half yearly	Half yearly	30 business days
Supplementary product sales data	Section I RMAR	Half yearly11 11	Annually	30 business days
Client money and client assets	Section C RMAR	Half yearly	Quarterly	30 business days
Fees and levies	Section J RMAR	Annually	Annually	30 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 18A. Guidance notes for the completion of the data items is set out in SUP 16 Annex 18B.
11Note 2	This item only applies to firms that may be subject to an FSA requirement to hold professional indemnity insurance and are not exempt CAD firms.

SUP 16.12.29CR02/01/2015

47The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

Description of data item	Data item (note 1)	Frequency		Submission deadline
		Annual revenue from credit-related regulated activities up to and including £5 million (note 2)	Annual revenue from credit-related regulated activities over £5 million
Financial data (note 3)	CCR001	Annually	Half yearly	30 business days
Volumes (note 4)	CCR002	Annually	Half yearly	30 business days
Lenders (note 5)	CCR003	Annually	Half yearly	30 business days
Debt management (note 6)	CCR004	Annually	Half yearly	30 business days
Client Money & Assets (note 7)	CCR005	Annually	Half yearly	30 business days
Debt collection (note 8)	CCR006	Annually	Half yearly	30 business days
Key data (note 9)	CCR007	Annually	Annually	30 business days56
56Credit broking websites (note 10)	CCR008	Quarterly: 1 January, 1 April, 1 July and 1 October	Quarterly: 1 January, 1 April, 1 July and 1 October	30 business days
Note 1	When submitting the required data item, a firm must use the format of the data item set out in SUP 16 Annex 38A50. Guidance notes for the completion of the data items is set out in SUP 16 Annex 38B50.
Note 2	References to revenue in SUP 16.12.29C R in relation to any firm do not include the amount of any repayment of any credit provided by that firm as lender.
Note 3	(a) Subject to (b) to (d) below, this data item applies to all credit firms. (b) This data item does not apply to a firm if the only credit-related regulated activity for which it has permission is operating an electronic system in relation to lending. (c) This data item does not apply to a firm required to submit a Balance Sheet, Income Statement or Capital Adequacy data item from a RAG other than RAG 12. (d) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months.
Note 4	(a) Subject to (b) below, this data item applies to all credit firms. (b) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months.
Note 5	This data item applies to all firms with permission for entering into a regulated credit agreement as lender or exercising, or having the right to exercise, the lender's rights and duties under a regulated credit agreement.
Note 6	(a) Subject to (b) to (d) below, this data item applies to a debt management firm and to a not-for-profit debt advice body that at any point in the last 12 months has held £1 million or more in client money or, as the case may be, projects that it will hold £1million or more in client money in the next 12 months. (b) This data item does not apply to a firm with limited permission other than a not-for-profit debt advice body within (a). (c) This data item does not apply to a firm required to submit a Capital Adequacy data item from a RAG other than RAG 12, or under SUP 16.13, unless (d) applies (d) Where a firm is required to submit a Capital Adequacy data item from a RAG other than RAG 12 or under SUP 16.13 but the firm's highest capital requirement derives from its activity under RAG 12, the firm should submit both CCR004 and the Capital Adequacy data item required from the RAG other than RAG 12 or SUP 16.13.
Note 7	This data item applies to a CASS debt management firm.
Note 8	This data item applies to a firm with permission to carry on debt collecting or operating an electronic system in relation to lending.
note 9	(a) Subject to (b) and (c) below, this data item applies to a firm that has limited permission. (b) This data item does not apply to an authorised professional firm that is a CASS debt management firm. Such a firm is instead required to submit the other data items in SUP 16.12.29C R as appropriate. (c) This data item does not apply to a not-for-profit debt advice body that at any point in the last 12 months has held £1 million or more in client money or, as the case may be, projects that it will hold £1million or more in client money in the next 12 months. Such a not-for-profit debt advice body is instead required to submit data items CCR001, CCR002, CCR004 and CCR005.56
56Note 10	This data item applies to a firm that carries on credit broking where a fee or charge is or may become payable by a customer in connection with the credit broking activities. Firms are also reminded of the requirement to check the accuracy of standing data (including trading name(s) of the firm and website address) and to report changes to the appropriate regulator under SUP 16.10.4 R and the requirement to give the appropriate regulator reasonable advance notice of a change in any business name under which the firm carries on a regulated activity or ancillary activity either from an establishment in the United Kingdom or with or for clients in the United Kingdom under SUP 15.5.1 R.

SUP 16.12.30R01/10/2014

(1) 2An authorised professional firm, other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R,3 or one that is a CASS debt management firm or one that carries on only credit-related regulated activity as a non-mainstream regulated activity,47 must submit an annual questionnaire, contained in SUP 16 Annex 9R, unless:11(a) its only regulated activities are one or more of:(i) insurance mediation;(ii) mortgage mediation;(iii) retail investment;(iv)

SUP 16.12.30AR01/01/2008

3An authorised professional firm that must comply with IPRU(INV) 3, 5, 10 or 13 in accordance with IPRU(INV) 2.1.4R must submit the relevant reports in SUP 16.12.4 R to SUP 16.12.29 G, according to the regulated activity groups that its business falls into.

SUP 16.12.31R01/10/2011

2Table of data items from an authorised professional firm

Report	Return (note 1)	Frequency (Note 4)24	Due date
Adequate information relating to the following activities:	RMAR (Note 3)	Half yearly (quarterly for sections A to E for larger firms, subject to Note 3 exemptions) (note 2)	For half yearly report: 30 business days after period end For quarterly report: 30 business days after quarter end
(1) insurance mediation activity;
(2) mortgage mediation activity;
(3) retail investment activity;
(4) advising on, or arranging deals in, packaged products, or managing investments for private customers where these activities are the authorised professional firm's "main business" as determined by IPRU(INV) 2.1.2 R (3)
Adequate information relating to mortgage lending and mortgage administration.	MLAR	Quarterly	20 business days after quarter end
Note 1	When giving the report required, a firm must use the return indicated. The RMAR and MLAR are located at SUP 16 Annex 18A and SUP 16 Annex 19A respectively. Guidance on the completion of the data items are located at SUP 16 Annex 18B and SUP 16 Annex 19B respectively.
Note 2	For the purposes of RMAR reporting, a larger firm is a firm whose annual regulated business revenue in its previous financial year was greater than £5m. Annual regulated business revenue for these purposes is a firm's total revenue relating to insurance mediation activity, mortgage mediation activity and retail investment activity.
Note 3	A firm which submits an MLAR is not required to submit sections A and B of the RMAR.
Note 4	Reporting dates are calculated from a firm's accounting reference date.

SUP 16.12.33R03/03/2014

Financial reports from a member of a financial conglomerate (see SUP 16.12.32 R)

Content of Report	Form (Note 1)	Frequency	Due Date
Calculation of supplementary capital adequacy requirements in accordance with one of the three42 technical calculation methods 42	Note 2	Note 5 Yearly42	Note 5
Identification of significant risk concentration levels	Note 3	Yearly	4 months after year end
Identification of significant intra-group transactions	Note 4	Yearly	4 months after year end
Report on compliance with GENPRU 3.1.35 R where it applies 11	Note 6	Note 5	Note 5
Note 1	When giving the report required, a firm must use the form indicated, if any.
Note 2	In respect of FCA-authorised persons, if39 Part 1 of GENPRU 3 Annex 1(method 1), or42 Part 2 of GENPRU 3 Annex 1 (method 2), or Part 3 of GENPRU 3 Annex 1 (method 3) applies, there is no specific form. Adequate information must be provided, specifying the calculation method used42 and each financial conglomerate for which the appropriate regulator 96 is the co-ordinator must discuss with the appropriate regulator 96 the form which this reporting will take and the extent to which verification by an auditor will be required.42 11 96 96 42
	42
	42
	For the purposes of the above, where relevant to the agreed reporting arrangements,42 rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the financial conglomerate 42 were an insurance group. 42 42
Note 3	Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the appropriate regulator 96 is the co-ordinator must discuss with the appropriate regulator 96 the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the risk concentration levels, the appropriate regulator 96 will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interests, the risk of circumvention of sectoral rules, and the level or volume of risks. 96 96 96
Note 4	For the purposes of this reporting requirement, an intra-group transaction will be presumed to be significant if its amount exceeds 5% of the total amount of capital adequacy requirements at the level of the financial conglomerate. Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the appropriate regulator 96 is the co-ordinator must11 discuss with the appropriate regulator 96 the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the intra-group transactions, the appropriate regulator 96 will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interest11, the risk of circumvention of sectoral rules, and the level or volume of risks. 96 11 96 96
Note 5	The frequency and due date will be as follows: (1)banking and investment services conglomerate:11 frequency isyearly42 with due date 45 business days after period end;42 (2) insurance conglomerate: frequency is yearly with due date four months after period end for the capital adequacy return and three months after period end for the report on compliance with GENPRU 3.1.35 R where it applies. 11 42
Note 6	Adequate information must be added as a separate item to the relevant form for sectoral reporting.

SUP 16.3.2G31/12/2014

This chapter has been split into the following 14sections, covering:53514(1) annual controllers reports (SUP 16.4);(2) annual close links reports (SUP 16.5);(3) compliance reports (SUP 16.6); (4) [deleted]2424(4A) annual report and accounts (SUP 16.7A);26(5) persistency reports (SUP 16.8);53(6) annual appointed representatives reports (SUP 16.9);553(7) Verification of standing data (SUP 16.10);5814(8) product sales data reporting (SUP 16.11);51419(9) integrated regulatory reporting

SUP 16.3.3G30/09/2003

The annual controllers, annual close links , persistency and annual appointed representatives reports sections are the same for all categories of firm to which they apply.3

SUP 16.3.5G21/06/2001

Further requirements about the reports, such as form and content, are set out in the sections for each category of firm, where this is appropriate. In many cases, however, it is more appropriate to provide this information by means of a separate annex; in these cases the relevant section refers to the annex.

SUP 16.3.6R18/04/2002

A periodic report required to be submitted under this chapter, or under any other rule, must be submitted in writing in accordance with SUP 16.3.7 R to SUP 16.3.10 G, unless: (1) a contrary intention appears; or (2) the report is required under the listing rules. 2

SUP 16.3.7R01/04/2013

A report or data item13 must:13(1) give the firm reference number (or all the firm reference numbers in those cases where a report is submitted on behalf of a number of firms,as set out in SUP 16.3.25 G)13; and4949(2) if submitted in paper form, be submitted with the cover sheet contained in SUP 16 Annex 13 R4949 fully completed13.21

SUP 16.3.8R01/04/2013

A written report must be delivered to the appropriate regulator49 by one of the methods listed in SUP 16.3.9 R.2249

SUP 16.3.9R01/04/2013

Method of submission of reports (see SUP 16.3.8 R)

22 8

Method of delivery
1.	Post to the published address of the FCA 49 for postal submission of reports 49
2.	Leaving the report marked for the attention of "Central Reporting"22 at the published address of the FCA 49 for hand delivery of reports and obtaining a dated receipt 49
3.	Electronic mail or fax to the published e-mail address or fax number of the FCA's 49 Central Reporting team.22 22 49
4.22	Online submission via the appropriate systems accessible from the22 appropriate regulator's 49 website 49 8 22

SUP 16.3.10G01/04/2013

(1)
The current published address of the FCA 49 for postal submission of reports is:
49

Central Reporting22

The Financial Conduct49 Authority
49

PO BOX 35747

London E14 5WP

(2)

The current published address of the FCA 49 for hand delivery of reports is:

49

(a)

Central Reporting22

The Financial Conduct49Authority

49

25 The North Colonnade

Canary Wharf

London E14 5HS

if the firm's usual supervisory contact at the appropriate regulator 49 is based in London, or:

49

(b)

The Financial Conduct49Authority
49

Quayside House

127 Fountainbridge

Edinburgh EH3 8DJ

if the firm's usual supervisory contact at the FCA 49 is based in Edinburgh.2
49

(3)
22The current published email address and fax number for the FCA's 49 Central Reporting team is regulatory.reports@fca.org.uk 49 and 020 7066 3905. The Central Reporting team does not handle general correspondence between firms and the appropriate regulator 49. Accordingly, firms should not make submissions to the Central Reporting team's email address or fax number other than as directed in SUP 16.3.8 R.
49 49

SUP 16.3.11R01/04/2013

A firm must submit reports required under this chapter to the appropriate regulator49 containing all the information required.49

SUP 16.3.12G01/04/2013

SUP 15.6 refers to and contains requirements regarding the steps that firms must take to ensure that information provided to the appropriate regulator49 is accurate and complete. Those requirements apply to reports required to be submitted under this chapter.49

SUP 16.3.13R01/04/2013

(1) A firm must submit a report required by this chapter in the frequency, and so as to be received by the appropriate regulator49 no later than the due date, specified for that report.49(2) If the due date for submission of a report required by this chapter falls on a day which is not a business day, the report must be submitted so as to be received by the appropriate regulator49 no later than the first business day after the due date. 49(3) If the due date for submission of

SUP 16.3.14AG01/04/2013

9Failure to submit a report in accordance with the rules in, or referred to in,12 this chapter or the provisions of relevant legislation12 may also lead to the imposition of a financial penalty and other disciplinary sanctions. A firm may be subject to reporting requirements under relevant legislation other than the Act, not referred to in this chapter. An example of this is reporting to the appropriate regulator49 by building societies under those parts of the Building Societies

SUP 16.3.15G01/04/2013

The appropriate regulator may from time to time send reminders to firms when reports are overdue. Firms should not, however, assume that the appropriate regulator49 has received a report merely because they have not received a reminder.14949

SUP 16.3.16G01/04/2013

The firm is responsible for ensuring delivery of the required report at the by the due date. If a report is received by the appropriate regulator49after the due date and the firm believes its delivery arrangements were adequate, it may be required to provide proof of those arrangements. Examples of such proof would be:4949(1) "proof of posting" receipts from a UK post office or overseas equivalent which demonstrates that the report was posted early enough to allow delivery by

SUP 16.3.18G01/04/2013

SUP 16.2.1 G emphasises the importance to the appropriate regulator49 of timely and accurate information. The extension of a firm's accounting period to more than 15 months may hinder the timely provision of relevant and important information to the appropriate regulator49. This is because many due dates for reporting to the appropriate regulator49 are linked to firms'accounting reference dates. Indeed, for some categories of firm, the only reports required by the appropriate

SUP 16.3.22G01/04/2013

The Financial Services and Markets Act 2000 (Service of Notices) Regulations 2001 (SI 2001/1420) contain provisions relating to the service of documents on the appropriate regulator49. They do not apply to reports required under SUP 16, because of the specific rules in this section.49

SUP 16.3.23G19/06/2014

When the appropriate regulator49 receives a report which contains confidential information and whose submission is required under this chapter, it is obliged under Part 2349of the Act (Public Record, Disclosure of Information and Co-operation) to treat that information as confidential. (See SUP 2.2.4 G for the FCA and SUP 2.2.4A G for the PRA49) 4949

SUP 16.3.24G19/06/2014

SUP 2.3.12A G and SUP 2.3.12B G state that the appropriate regulator49 may pass to other regulators information which it has in its possession. Such information includes information contained in reports submitted under this chapter. The appropriate regulator's49 disclosure of information to other regulators is subject to SUP 2.2.4 G or SUP 2.2.4A G49 (Confidentiality of information).4949

SUP 16.3.25G01/01/2008

If this chapter requires the submission of a report or data item13 covering a group, a single report or data item13 may be submitted, and so satisfy the requirements of all firms in the group. Such a report or data item13 should contain the information required from all of them, meet all relevant due dates and indicate all the firms on whose behalf it is submitted; if necessary a separate covering sheet should list the firms on whose behalf a report or data item13 is submitted.

SUP 16.3.26G01/04/2013

Examples of reports covering a group are:(1) the compliance reports required from banks under SUP 16.6.4 R;(2) annual controllers reports required under SUP 16.4.5 R4949;(3) annual close links reports required under SUP 16.5.4 R(4) consolidated financial reports required from banks under SUP 16.12.5 R2424;(5) consolidated reporting statements required from securities and futures firms under 24SUP 16.12.11 R24;17(6) reporting in relation to defined liquidity groups under SUP 1

SUP 16.13.2G01/04/2013

The purpose of this section is to give directions to authorised payment institutions and small payment institutions under regulation 82 (Reporting requirements) of the Payment Services Regulations in relation to:(1) the information in respect of their provision of payment services and their compliance with requirements imposed by or under Parts 2 to 6 of the Payment Services Regulations that they must provide to the FCA12; and12(2) the time at which and the form in which they

SUP 16.13.2AG30/04/2011

2The purpose of this section is also to set out the rules applicable to authorised payment institutions and small payment institutions in relation to complete and timely reporting and failure to submit reports.

SUP 16.13.3D01/04/2013

(1) An authorised payment institution or a small payment institution must submit to the FCA12 the duly completed return applicable to it as set out in column (2) of the table in SUP 16.13.4D.2212(2) An authorised payment institution or a small payment institution must submit the return referred to in (1):(a) in the format specified as applicable in column (3) of the table in SUP 16.13.4D;(b) at the frequency and in respect of the periods specified in column (4) of that table;(c)

SUP 16.13.3BR30/04/2011

2SUP 16.3.14 R (Failure to submit reports) also applies to authorised payment institutions and small payment institutions as if a reference to firm in this rule were a reference to authorised payments institutions and small payment institutions.

SUP 16.13.4D23/07/2010

The table below sets out the format, reporting frequency and due date for submission in relation to regulatory returns that apply to authorised payment institutions and small payment institutions.

(1)	(2)	(3)	(4)	(5)
Type of firm	Return	Format	Reporting Frequency	Due date
Authorised Payment Institution	Authorised Payment Institution Capital Adequacy Return	FSA056 (Note 1)	Annual (Note 2)	30 business days (Note 3)
Small Payment Institution	Payment Services Directive Transactions	FSA057 (Note 4)	Annual (Note 5)	1 month (Note 3)
Note 1	When submitting the completed return required, the authorised payment institution must use the format of the return set out in SUP 16 Annex 27A D. Guidance notes for the completion of the return are set out in SUP 16 Annex 27B G.
Note 2	This reporting frequency is calculated from an authorised payment institution's accounting reference date.
Note 3	The due dates 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 4	When submitting the completed return required, the small payment institution must use the format of the return set out in SUP 16 Annex 28A D. Guidance notes for the completion of the return are set out in SUP 16 Annex 28B G.
Note 5	This reporting frequency is calculated from 31 December each calendar year.

SUP 16.18.2G22/07/2013

Type of AIFM	Rules	Directions	Guidance	AIFMD level 2 regulation
full-scope UK AIFM	FUND 3.4 (Reporting obligation to the FCA) and SUP 16.18.5 R			Article 110 (Reporting to competent authorities) (as replicated in SUP 16.18.4 EU)
small authorised UK AIFM	SUP 16.18.6 R			Article 110 (Reporting to competent authorities) (as replicated in SUP 16.18.4 EU)
small registered UK AIFM		SUP 16.18.7 D		Article 110 (Reporting to competent authorities) (as replicated in SUP 16.18.4 EU)
above-threshold non-EEA AIFM marketing in the UK			SUP 16.18.8 G	Article 110 (Reporting to competent authorities) (as replicated in SUP 16.18.4 EU)
small non-EEA AIFM marketing in the UK		SUP 16.18.9 D		Article 110 (Reporting to competent authorities) (as replicated in SUP 16.18.4 EU)

SUP 16.18.3G22/07/2013

This section specifies the end dates for reporting periods for AIFMs and the reporting period for small AIFMs for the types of AIFM to whom this section applies. Although article 110 of the AIFMD level 2 regulations (Reporting to competent authorities) (as replicated in SUP 16.18.4 EU) applies certain reporting requirements directly to AIFMs, it does not specify the end dates for reporting periods for an AIFM and, for small AIFMs, it does not specify the reporting period. Therefore,

SUP 16.18.4EU22/07/2013

Reporting to competent authorities
1.	In order to comply with the requirements of the second subparagraph of Article 24(1) and of point (d) of Article 3(3) of Directive 2011/61/EU, an AIFM shall provide the following information when reporting to competent authorities:
	(a)	the main instruments in which it is trading, including a break-down of financial instruments and other assets, including the AIF's investment strategies and their geographical and sectoral investment focus;
	(b)	the markets of which it is a member or where it actively trades;
	(c)	the diversification of the AIF's portfolio, including, but not limited to, its principal exposures and most important concentrations.
	The information shall be provided as soon as possible and not later than one month after the end of the period referred to in paragraph 3. Where the AIF is a fund of funds this period may be extended by the AIFM by 15 days.
2.	For each of the EU AIFs they manage and for each of the AIFs they market in the Union, AIFMs shall provide to the competent authorities of their home Member State the following information in accordance with Article 24(2) of Directive 2011/61/EU:
	(a)	the percentage of the AIF's assets which are subject to special arrangements as defined in Article 1(5) of this Regulation arising from their illiquid nature as referred to in point (a) of Article 23(4) of Directive 2011/61/EU;
	(b)	any new arrangements for managing the liquidity of the AIF;
	(c)	the risk management systems employed by the AIFM to manage the market risk, liquidity risk, counterparty risk and other risks including operational risk;
	(d)	the current risk profile of the AIF, including:
		(i)	the market risk profile of the investments of the AIF, including the expected return and volatility of the AIF in normal market conditions;
		(ii)	the liquidity profile of the investments of the AIF, including the liquidity profile of the AIF's assets, the profile of redemption terms and the terms of financing provided by counterparties to the AIF;
	(e)	information on the main categories of assets in which the AIF invested including the corresponding short market value and long market value, the turnover and performance during the reporting period; and
	(f)	the results of periodic stress tests, under normal and exceptional circumstances, performed in accordance with point (b) of Article 15(3) and the second subparagraph of Article 16(1) of Directive 2011/61/EU.
3.	The information referred to in paragraphs 1 and 2 shall be reported as follows:
	(a)	on a half-yearly basis by AIFMs managing portfolios of AIFs whose assets under management calculated in accordance with Article 2 in total exceed the threshold of either EUR 100 million or EUR 500 million laid down in points (a) and (b) respectively of Article 3(2) of Directive 2011/61/EU but do not exceed EUR 1 billion, for each of the EU AIFs they manage and for each of the AIFs they market in the Union;
	(b)	on a quarterly basis by AIFMs managing portfolios of AIFs whose assets under management calculated in accordance with Article 2 in total exceed EUR 1 billion, for each of the EU AIFs they manage, and for each of the AIFs they market in the Union;
	(c)	on a quarterly basis by AIFMs which are subject to the requirements referred to in point (a) of this paragraph, for each AIF whose assets under management, including any assets acquired through use of leverage, in total exceed EUR 500 million, in respect of that AIF;
	(d)	on an annual basis by AIFMs in respect of each unleveraged AIF under their management which, in accordance with its core investment policy, invests in non-listed companies and issuers in order to acquire control.
4.	By way of derogation from paragraph 3, the competent authority of the home Member State of the AIFM may deem it appropriate and necessary for the exercise of its function to require all or part of the information to be reported on a more frequent basis.
5.	AIFMs managing one or more AIFs which they have assessed to be employing leverage on a substantial basis in accordance with Article 111 of this Regulation shall provide the information required under Article 24(4) of Directive 2011/61/EU at the same time as that required under paragraph 2 of this Article.
6.	AIFMs shall provide the information specified under paragraphs 1, 2 and 5 in accordance with the pro-forma reporting template set out in the Annex IV.
7.	In accordance with point (a) of Article 42(1) of Directive 2011/61/EU, for non-EU AIFMs, any reference to the competent authorities of the home Member State shall mean the competent authority of the Member State of reference.
[Note: Article 110 of the AIFMD level 2 regulation]

SUP 16.18.5R22/07/2013

The reporting period of a full-scope UK AIFM must end on the following dates:(1) for AIFMs that are required to report annually, on 31 December each calendar year;(2) for AIFMs that are required to report half-yearly, on 30 June and 31 December in each calendar year; and(3) for AIFMs that are required to report quarterly, on 31 March, 30 June, 30 September and 31 December in each calendar year.

SUP 16.18.6R22/07/2013

A small authorised UK AIFM must report annually and its reporting period must end on 31 December in each calendar year.

SUP 16.18.7D26/07/2013

2A small registered UK AIFM must report annually and its reporting period must end on 31 December in each calendar year.

SUP 16.18.9D26/07/2013

2A small non-EEA AIFMmarketing in the UK must report annually and its reporting period must end on 31 December in each calendar year.

SUP 16.18.11G01/07/2014

3ESMA's guidelines on reporting obligations under articles 3(3)(d) and 24(1), (2) and (4) of the AIFMD (http://www.esma.europa.eu/system/files/2013-1339_final_report_on_esma_guidelines_on_aifmd_reporting_for_publication_revised.pdf) provide further details in relation to the requirements in this section.

SUP 16.15.2G01/04/2013

The purpose of this section is to give directions to the electronic money issuers referred to in SUP 16.1.1B D under regulation 49 (Reporting requirements) of the Electronic Money Regulations in relation to:(1) the information in respect of their issuance of electronic money and provision of payment services and their compliance with requirements imposed by or under Parts 2 to 5 of the Electronic Money Regulations that they must provide to the FCA6; and 6(2) the time at which

SUP 16.15.3G30/04/2011

The purpose of this section is also to set out the rules applicable to these types of electronic money issuers in relation to complete and timely reporting and, where relevant, the failure to submit reports.

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 16.15.5D30/04/2011

SUP 16.4.5 R (Annual Controllers Report) and SUP 16.5.4 R (Annual Close Links Reports) apply to an authorised electronic money institution as if a reference to firm in these rules were a reference to an authorised electronic money institution.

SUP 16.15.6D30/04/2011

SUP 16.3.11 R (Complete reporting) and SUP 16.3.13 R (Timely reporting) apply to an authorised electronic money institution and a small electronic money institution as if a reference to firm in these rules were a reference to an authorised electronic money institution and a small electronic money institution.

SUP 16.15.7R30/04/2011

SUP 16.3.14 R (Failure to submit reports) also applies to an authorised electronic money institution and a small electronic money institution as if a reference to firm in these rules were a reference to an authorised electronic money institution and a small electronic money institution.

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.

SUP 16.11.1R01/01/2015

This section2 applies:935510(1) in relation to sales data reports, to a firm:1010(a) which is a home finance provider; or(b) which has permission to enter into a regulated credit agreement as lender in respect of high-cost short-term credit or home credit loan agreements; or(c) which is, in respect of sales to a retail client or a consumer:(i) an insurer; or(ii) the manager of an authorised AIF or a UCITS scheme; or(iii) the operator of an investment trust savings scheme, or a

SUP 16.11.2G01/01/2015

(1) The purpose of this section2 is to set out the requirements for firms in the retail mortgage, investment, consumer credit lending8 and pure protection contract markets specified in SUP 16.11.1 R to report individual product sales data, and to report individual performance data on regulated mortgage contracts,7 to the FCA17. In the case of firms in the sale and rent back market, there is a requirement to record, but not to submit, sales7data.6 These requirements apply6 whether

SUP 16.11.3R01/01/2015

(1) A firm must submit a report (a 'data report') containing the information required by:77(a) SUP 16.11.5 R (a 'sales data report') within 20 business days of the end of the reporting period; and7(b) for regulated mortgage contracts, SUP 16.11.5A R (a 'performance data report'), within 30 business days of the end of the reporting period; 7unless 11(3A) or (4) applies.7(2) The reporting periods are;77(a) 7for sales data reports, the four calendar quarters of each year beginning

SUP 16.11.4G01/01/2015

(1) A firm may submit a sales 7data report more frequently than required by SUP 16.11.3 R7if it wishes.7(2) If it is easier and more practical for a firm to submit additional data relating to products other than those specified in SUP 16.11.5 R, it may submit that additional data to the FCA17 in a data report.17

SUP 16.11.5AR01/01/2015

7A performance data report must contain performance data in respect of regulated mortgage contracts.

SUP 16.11.8R01/01/2015

A sales7 data report must relate both to transactions undertaken by the firm and to transactions undertaken by an intermediary which has dealt directly with the customer on the firm's behalf.27

SUP 16.11.8AG01/01/2015

2Where the manager of an authorised AIF or a UCITS scheme9 receives business from a firm which operates a nominee account, the sales 7data report in respect of those transactions submitted by the manager9 should treat those transactions as transactions undertaken by the manager9 with the firm.999

SUP 16.11.9R01/01/2015

A firm must provide a 7data report to the FCA17 electronically in a standard format provided by the FCA17.71717

SUP 16.11.10G01/04/2013

A data report will have been provided to the FCA17 in accordance with SUP 16.11.9 R only if all mandatory data reporting fields (as set out in SUP 16 Annex 21R) have been completed correctly and the report has been accepted by the relevant FCA17 reporting system.1717

SUP 16.11.11R01/01/2015

(1) A firm may appoint another person to provide a 7data report on the firm's behalf if the firm has informed the FCA17 of that appointment in writing.717(2) Where (1) applies, the firm must ensure that the data report complies with the requirements of SUP 16.11 and identifies the originator of the transaction.

SUP 16.8.3BR31/12/2014

9Firms required to submit reports as set out in SUP 16.8.3 R (1) and SUP 16.8.3 R (2) must do so online through the appropriate systems accessible from the FCA's website.

SUP 16.8.5G21/06/2001

Example of calculation of persistency rate for life policies that commenced during 1996 (see SUP 16.8.3 R)1

Y (year of reporting)	Number of life policies which commenced during 1996	Number of 1996 policies that cease to be in force during Y-1	Deaths and retirements (not included in CC and CF)	CF	CC
1998	1000	143	2	1000 - 143 - 2 = 855	1000 - 2 = 998
1999	1000	25	1	1000 - 143 - 25 - 2 - 1 = 829	1000 - 2 - 1 = 997

Report submitted in 1998 Persistency rate for life policies that commenced during Y-2 (that is 1996)
Report submitted in 1999 Persistency rate for life policies that commenced during Y-3 (that is 1996)

SUP 16.8.10R21/06/2001

1Life policies falling within SUP 16.8.8 R, which were sold subject to the conduct of business rules of a previous regulator, need to be reported only if they were required to be reported on by the rules of the previous regulator of the firm submitting the report.

SUP 16.8.14AR31/12/2014

9In circumstances where a firm has no data to report in one or both of the life policies and stakeholder pensions sections of SUP 16 Annex 6R, a firm must submit a nil return using the relevant field(s) in the form.

SUP 16.8.15R21/06/2001

1If the term of an endowment assurance is less than five years, the life policy must only be included in a persistency report in respect of years up to and including the anniversary prior to maturity.

SUP 16.8.16R31/12/2014

1Subject to SUP 16.8.17 R and SUP 16.8.18 R, a life policy or stakeholder pension must be treated as in force at the end of Y-1 (that is, included in CF) if and only if:(1) in the case of a regular premium life policy: (a) in the case of an industrial assurance policy on which the premiums are paid at intervals of four weeks, the premium has been paid in respect of the four-week period in which the policy anniversary falls; or(b) in any other case, the premium has been paid in

SUP 16.8.17R21/06/2001

1A cluster life policy must be reported as a single life policy and must be treated as in force (that is included in CF) even if some of the constituent life policies have been terminated.

BIPRU 7.10.2G01/04/2013

BIPRU 7.10 provides details of when the appropriate regulator expects to allow a firm to use a VaR model (value at risk model) for the purpose of calculating part or all of its PRR. It introduces the concept of a VaR model, the methodology behind it and the link to the standard market risk PRR rules. It then goes on to detail the application and review process. The bulk of BIPRU 7.10 specifies the model standards and risk management standards that firms will be required to meet

BIPRU 7.10.17G01/04/2013

Where a firm operates any part of its VaR model outside the United Kingdom, the appropriate regulator may take into account the results of the home supervisor's review of that model. The appropriate regulator may wish to receive information directly from the home supervisor.

BIPRU 7.10.44R01/01/2007

(1) For CIUs the actual foreign currencypositions of the CIU must be taken into account.(2) A firm may rely on third party reporting of the foreign currencyposition of the CIU, where the correctness of this report is adequately ensured.(3) If a firm is not aware of the foreign currencypositions in a CIU, this position must be carved out and treated in BIPRU 7.5.18R (Derivation of notional positions in CIUs for the foreign currencyPRR).

BIPRU 7.10.55ZR01/04/2013

(1) 3For positions within its correlation trading portfolio in relation to which a firm may use the all price risk measure, a firm must regularly apply a set of specific, predetermined stress scenarios. These stress scenarios must examine the effects of stress to default rates, recovery rates, credit spreads, and correlations on the profit and loss of the correlation trading portfolio.(2) A firm must apply the stress scenarios in (1) at least weekly and report the results to the

BIPRU 7.10.60R01/01/2007

The VaR model must be fully integrated into the daily risk management process of the firm, and serve as the basis for reporting risk exposures to senior management of the firm.

BIPRU 7.10.128G01/04/2013

A VaR model permission will contain requirements for what the firm should report to the appropriate regulator and the procedures for reporting. The precise requirements will vary from VaR model permission to VaR model permission. BIPRU 7.10.129R-BIPRU 7.10.130R set out what the appropriate regulator regards as the standard requirements.

BIPRU 7.10.129R01/04/2013

A firm must, no later than the number of business days after the end of each quarter specified in the VaR model permission for this purpose, submit, in respect of that quarter, a report to the appropriate regulator about the operation of the VaR model, the systems and controls relating to it and any changes to the VaR model and those systems and controls. Each report must outline as a minimum the following information in respect of that quarter:(1) methodological changes and developments

SUP 16.19.3D12/12/2014

A firm must report its compliance in the form specified in SUP 16 Annex 1AR using the appropriate online systems accessible from the FCA's website.

SUP 16.19.4D12/12/2014

A firm which is subject to SUP 16.7A (Annual reports and accounts) must report its compliance at the same time that it submits its annual reports and accounts to the FCA.

SUP 16.19.5D12/12/2014

A firm which is not subject to SUP 16.7A (Annual reports and accounts) must report its compliance within four months after its accounting reference date.

APER 4.4.4E01/04/2013

Failing to report promptly in accordance with his firm's internal procedures (or if none exist direct to the regulator concerned),3 information which it would be reasonable to assume would be of material significance to theregulator concerned,3 whether in response to questions or otherwise, falls within APER 4.4.3 E. The regulator concerned is:33(1) the FCA if it would be reasonable to assume that it would be of material significance to it;3(2) the PRA if it would be reasonable

APER 4.4.5G01/04/2013

There is no duty on an approved person to report such information directly to the regulator concerned3 unless he is one of the approved persons responsible within the firm for reporting matters to the regulator concerned.3 However, if an approved person takes steps to influence the decision so as not to report to the regulator concerned3 or acts in a way that is intended to obstruct the reporting of the information to the regulator concerned,3 then the appropriate regulator3 will,

APER 4.4.6E01/04/2013

In determining whether or not an approved person's conduct under APER 4.4.4 E complies with Statement of Principle 4, the following are factors which, in the opinion of the appropriate regulator,3 are to be taken into account:3(1) the likely significance to the regulator concerned (as defined in APER 4.4.4 E)3 of the information which it was reasonable for the individual to assume;3(2) whether the information related to the individual himself or to his firm;(3) whether any decision

APER 4.4.7E01/04/2013

Where the approved person is, or is one of the approved persons who is, responsible within the firm for reporting matters to the regulator concerned (as defined in APER 4.4.4 E)3, failing promptly to inform the regulator concerned3 of information of which he is aware and which it would be reasonable to assume would be of material significance to the regulator concerned,3 whether in response to questions or otherwise, falls within APER 4.4.3 E.333

CREDS 8.2.6R01/04/2013

(1) Every credit union must send to the PRA a copy of its audited accounts published in accordance with section 3A of the Friendly and Industrial and Provident Societies Act 1968 or provided in accordance with article 49 of the Credit Unions (Northern Ireland) Order 1985.1(2) The accounts must: (a) be made up for the period beginning with the date of the credit union's registration or with the date to which the credit union's last annual accounts were made up, whichever is the

CREDS 8.2.7R01/04/2013

Every credit union must supply free of charge, to every member or person interested in the funds of the credit union who applies for it, a copy of the latest audited accounts of the credit union sent to the PRA under CREDS 8.2.6 R.

SUP 4.3.14G31/12/2006

IPRU(INS) 9.4R and IPRU(FSOC) 5.1R require firms to which this section applies to cause an investigation to be made at least yearly by the actuary or actuaries appointed to perform the actuarial function, and to report on the result of that investigation. INSPRU 1.34 requires realistic basis life firms to calculate the with-profits insurance component as part of their capital resources requirements. The firm is responsible for the methods and assumptions used to determine the

SUP 4.3.16BG01/10/2005

1In advising or reporting on the exercise of discretion, an actuary performing the with-profits actuary function should cover the implications for the fair treatment of the relevant classes of the firm's with-profits policyholders. His opinion on any communication or report to them should also take into account their information needs and the extent to which the communication or report may be regarded as clear, fair and not misleading. Aspects of the business that should normally

SUP 4.3.16CG01/10/2005

1The reports3 in SUP 4.3.16AR (3) and SUP 4.3.16AR (4)3should be proportionate to the nature of the with-profits business. For smaller firms with fewer products, the extent of reporting would be proportionately less.

SUP 4.3.18G31/12/2004

A firm's duty to keep an actuary appointed to perform the with-profits actuary function1 informed includes providing relevant information, even where the actuary1 does not ask for it. The firm needs to appreciate that the actuary1 may be unaware of certain business developments and so unable to request relevant information. 111

CASS 11.3.1R01/04/2014

A CASS small debt management firm, other than a not-for-profit debt advice body, must allocate to a director or senior manager performing a significant-influence function responsibility for:(1) oversight of the firm's operational compliance with CASS 11; (2) reporting to the firm'sgoverning body in respect of that oversight; and(3) completing and submitting a CCR005 return in accordance with SUP 16.12.29C R.

CASS 11.3.2R01/04/2014

A CASS small debt management firm that is a not-for-profit debt advice body must allocate to a director or senior manager:(1) oversight of the firm's operational compliance with CASS 11; (2) reporting to the firm'sgoverning body in respect of that oversight; and(3) completing and submitting a CCR005 return in accordance with SUP 16.12.29C R.

CASS 11.3.4R01/04/2014

A CASS large debt management firm must allocate to a director or senior manager the function of: (1) oversight of the operational effectiveness of that CASS debt management firm's systems and controls that are designed to achieve compliance with CASS 11; (2) reporting to the CASS debt management firm'sgoverning body in respect of that oversight; and(3) completing and submitting a CCR005 return to the FCA in accordance with SUP 16.12.29C R.

CASS 11.3.5R01/04/2014

If, at the time a CASS debt management firm becomes a CASS large debt management firm in accordance with CASS 11.2.8 R, the firm is not able to comply with CASS 11.3.4 R because it has no director or senior manager who is an approved person in respect of the CASS operational oversight function, the firm must:(1) take the necessary steps to ensure that it complies with CASS 11.3.4 R as soon as practicable, which must at least include submitting an application for a candidate in

MAR 5.6.1R01/04/2013

1A firm operating an MTF must:(1) report to the FCA:(a) significant breaches of the firm's rules;(b) disorderly trading conditions; and(c) conduct that may involve market abuse; (2) supply the information required under this rule without delay to the FCA and any other authority competent for the investigation and prosecution of market abuse; and (3) provide full assistance to the FCA, and any other authority competent for the investigation and prosecution of market abuse, in

SUP 16.20.2R19/01/2015

A firm or qualifying parent undertaking must send its recovery plan or group recovery plan to the FCA within three months of the reporting reference dates specified in the table below:

Type of firm or qualifying parent undertaking	Type of plan	Total balance sheet assets (see SUP 16.20.3 G)	First reporting reference date	Ongoing reporting reference date
firm or qualifying parent undertaking in an RRD group that includes an IFPRU 730k firm that is a significant IFPRU firm or does not include an IFPRU 730k firm	group recovery plan	More than £2.5 billion	30 June 2015	Every year on the same date as the first reporting reference date.
		More than £1 billion and less than £2.5 billion	30 September 2015
		More than £500 million and less than £1 billion	31 December 2015
		Less than £500 million	31 March 2016
significant IFPRU firm	recovery plan	More than £2.5 billion	30 June 2015	Every year on the same date as the first reporting reference date.
		More than £1 billion and less than £2.5 billion	30 September 2015
		More than £500 million and less than £1 billion	31 December 2015
		Less than £500 million	31 March 2016
firm or qualifying parent undertaking in an RRD group that includes an IFPRU 730k firm that is not a significant IFPRU firm (but does not include an IFPRU 730k firm that is a significant IFPRU firm)	group recovery plan	More than £50 million and less than £500 million	30 September 2015	Every two years on the same date as the first reporting reference date.
		More than £15 million and less than £50 million	31 December 2015
		More than £5 million and less than £15 million	31 March 2016
		Less than £5 million	30 June 2016
non-significant IFPRU firm	recovery plan	More than £50 million and less than £500 million	30 September 2015	Every two years on the same date as the first reporting reference date.
		More than £15 million and less than £50 million	31 December 2015
		More than £5 million and less than £15 million	31 March 2016
		Less than £5 million	30 June 2016

[Note: articles 4(1)(b) and 6(1) of RRD]

SUP 16.20.4R19/01/2015

A firm or qualifying parent undertaking must send the information required for a resolution plan to the FCA within three months of the reporting reference dates specified in the table below:

Type of firm or qualifying parent undertaking	First reporting reference date	Ongoing reporting reference date
firm or qualifying parent undertaking in an RRD group that includes an IFPRU 730k firm that is a significant IFPRU firm or does not include an IFPRU 730k firm	30 June 2015	Every two years on the same date as the first reporting reference date.
significant IFPRU firm	30 June 2015	Every two years on the same date as the first reporting reference date.
firm or qualifying parent undertaking in an RRD group that includes an IFPRU 730k firm that is not a significant IFPRU firm (but does not include an IFPRU 730k firm that is a significant IFPRU firm)	31 December 2015	Every three years on the same date as the first reporting reference date.
non-significant IFPRU firm	31 December 2015	Every three years on the same date as the first reporting reference date.

[Note:articles 4(1)(b), 11(1) and 13(1) of RRD]

SUP 16.20.5R19/01/2015

Where an RRD institution is authorised or an RRD group is created after the first reporting reference date that would have applied to that firm or qualifying parent undertaking in line with SUP 16.20.2 R and SUP 16.20.4 R, the firm or qualifying parent undertaking must: (1) send its first recovery plan or group recovery plan and resolution plan information within three months of the first quarter end date which falls after six months of the date of the authorisation of the RRD

FEES 6.5.13R01/07/2014

(1) 5Unless exempt under FEES 6.2.1 R or FEES 6.2.1A R11, a participant firm must provide the FSCS by the end of February each year (or, if it has become a participant firm part way through the financial year, by the date requested by the appropriate regulator) with a statement of:4(a) 10classes to which it belongs; and410(b) the total amount of business (measured in accordance with the appropriate tariff base or tariff bases) which it conducted, in respect of the most recent

FEES 6.5.14R01/04/2013

If the information in FEES 6.5.13 R has been provided to the appropriate regulator under other rule obligations, a participant firm will be deemed to have complied with FEES 6.5.13 R.

FEES 6.5.16R01/04/2013

If a participant firm does not submit a complete statement by the date on which it is due in accordance with FEES 6.5.13 R and any prescribed submission procedures:(1) the firm must pay an administrative fee of £250 (but not if it is already subject to an administrative fee under FEES 4 Annex 2A R, Part 119 or FEES 5.4.1 R for the same financial year); and19(2) the compensation costs levy and any specific costs levy will be calculated using (where relevant) the valuation or valuations

SUP 16.4.4G01/04/2013

A firm and its controllers are required to notify certain changes in control (see7SUP 11 (Controllers and close links)). The purpose of the rules and guidance in this section is:7(1) to ensure that, in addition to such notifications, the appropriate regulator15 receives regular and comprehensive information about the identities of all of the controllers of a firm, which is relevant to a firm's continuing to satisfy the effective supervision threshold conditions15; 158(2) to implement

SUP 16.4.10R01/03/2003

If a firm is a friendly society or a building society, then it is required to submit a report under SUP 16.4.5 R only if it is aware that it has a controller.4

SUP 16.4.12R01/04/2013

4An insurer need not submit a report under SUP 16.4.5 R to the extent that the information has already been provided to the appropriate regulator15 under IPRU(INS) 9.30R (Additional information on controllers).15

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

SYSC 6.1.4R01/07/2011

In order to enable the compliance function to discharge its responsibilities properly and independently, a common platform firm and a management company8 must ensure that the following conditions are satisfied:(1) the compliance function must have the necessary authority, resources, expertise and access to all relevant information;(2) a compliance officer must be appointed and must be responsible for the compliance function and for any reporting as to compliance required by SYSC

SYSC 6.1.4AR26/07/2013

(1) 4A firm which is not a common platform firm or management company8 and which carries on designated investment business with or for retail clients or professional clients must allocate to a director or senior manager the function of:(a) having responsibility for oversight of the firm's compliance; and(b) reporting to the governing body in respect of that responsibility.(2) In SYSC 6.1.4A R (1) compliance means compliance with the rules in:(a) COBS (Conduct of Business sourcebook);(b)

COBS 19.5.5R06/04/2015

A firm must include, as a minimum, the following requirements in its terms of reference for an IGC:(1) the IGC will act solely in the interests of relevant policyholders;(2) the IGC will assess the ongoing value for money for relevant policyholders delivered by relevant schemes particularly, though not exclusively, through assessing:(a) whether default investment strategies within those schemes:(i) are designed and executed in the interests of relevant policyholders;(ii) have

COBS 19.5.7R06/04/2015

A firm must:(1) take reasonable steps to ensure that the IGC acts and continues to act in accordance with its terms of reference;(2) take reasonable steps to provide the IGC with all information reasonably requested by the IGC for the purposes of carrying out its role;(3) provide the IGC with sufficient resources as are reasonably necessary to allow it to carry out its role independently;(4) have arrangements to ensure that the views of relevant policyholders can be directly represented

COBS 19.5.8G06/04/2015

(1) A firm should consider allocating responsibility for the management of the relationship between the firm and its IGC to a person at the firm holding an FCAsignificant-influence function.(2) A firm should fund independent advice for the IGC if this is necessary and proportionate.(3) A firm should not unreasonably withhold from the IGC information that would enable the IGC to carry out a comprehensive assessment of value for money. (4) A firm should have arrangements for sharing

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Method of submission of reports (see SUP 16.3.8 R)

Example of calculation of persistency rate for life policies that commenced during 1996 (see SUP 16.8.3 R)1