Related provisions for GENPRU 2.2.16
The applicable reporting frequencies for data items referred to in SUP 16.12.15 R2 are set out in the table below according to firm type. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.
Firms' prudential category |
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IFPRU 125K firm and collective portfolio management investment firm |
Firmother than BIPRU firms or IFPRU investment firms |
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COREP/FINREP |
Refer to EU CRR and applicable technical standards |
Refer to EU CRR and applicable technical standards |
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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 |
|
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 |
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48FIN069 |
48Quarterly |
|||||
48FIN070 |
48Quarterly |
|||||
52FIN071 |
Quarterly |
|||||
Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
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Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
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Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
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Section D1 62 RMAR 5050 |
Half yearly (note 2) Quarterly (note 3) |
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Section F RMAR |
Half yearly |
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Note 1 |
[deleted] |
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Note 2 |
Annual regulated business revenue up to and including £5 million. |
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Note 3 |
Annual regulated business revenue over £5 million. |
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Note 4 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
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Note 5 |
Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm'saccounting 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. |
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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. |
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Note 7 |
(1) If the report is by reference to the firm'sDLG 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'sUK 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'snon-UK DLG by modification the reporting frequency is quarterly. |
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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. |
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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. |
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Note 10 |
If the report is by reference to the firm'sUK 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. |
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'saccounting reference date, unless indicated otherwise.
Solvency statement |
Annually |
69FSA019 |
Annually |
FSA029 |
Quarterly 8 |
FSA030 |
Quarterly 8 |
FSA031 |
Quarterly |
FSA032 |
Quarterly |
FSA033 |
Quarterly 8 |
FSA034 |
Quarterly 8 |
FSA035 |
Quarterly 843 |
FSA039 |
Half yearly11 |
52FIN071 |
Quarterly |
69FIN072 |
Quarterly |
5Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
5Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
5Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
Sections D1 and D2 RMAR80 50505062 |
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. |
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'saccounting reference date, unless indicated otherwise.45
Frequency |
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Unconsolidated BIPRU investment firm and IFPRU investment firm |
Solo consolidated BIPRU investment firm andIFPRU investment firm |
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 RMAR80 505062 |
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 |
86Section M RMAR |
86Half yearly |
86Half yearly |
86Half yearly |
86Half yearly |
86Half yearly |
Note 1 |
IFPRU 730K firms and IFPRU 125K firms - quarterly; IFPRU 50K firms and BIPRU firms - half yearly. |
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Note 2 |
IFPRU 730K firms - monthly;80 IFPRU 125K firms - quarterly;80 IFPRU 50K firms and BIPRU firms - half yearly. |
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Note 3 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
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Note 4 |
Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm'saccounting 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. |
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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. |
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Note 6 |
(1) If the report is by reference to the firm'sDLG 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'sUK 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'snon-UK DLG by modification the reporting frequency is quarterly. |
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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. |
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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. |
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Note 9 |
If the report is by reference to the firm'sUK 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. |
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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. |
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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. |
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firmsother thanBIPRU firms or IFPRU investment firms |
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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 or FIN07152 (note 14) |
FSA031 |
Section D1 62 RMAR (note 17) or FSA 032 (note 15) 50 |
38 | |
Credit risk |
COREP (Note 30 |
FSA004 (Notes 2, 3) |
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Market risk |
COREP (Note 30) |
FSA005 (Notes 2, 4) |
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Market risk - supplementary |
FSA006 (note 5) |
FSA006 (Note 5) |
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Operational risk |
COREP (Note 30) |
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Large exposures |
COREP (Note 30) |
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UK Integrated group large exposures |
FSA018 (note 12) |
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Exposures between core UK group and non-core large exposures group |
FSA016 (note 20) |
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Solo consolidation data |
FSA016 (note 20) |
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Pillar 2 questionnaire |
FSA019 (note 8) |
FSA019 (Note 8) |
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Non-EEA sub-group |
COREP (Note 30) |
FSA028 (Note 9) |
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Threshold conditions |
Section F RMAR (note 17) |
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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) |
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Securitisation: non-trading book |
COREP (Note 30) |
FSA046 (Note 19) |
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Daily Flows |
FSA047/COREP (Notes 21, 24, 26, 28 and 30) |
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Enhanced Mismatch Report |
FSA048/COREP (Notes 21, 24, 26, 28 and 30) |
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Liquidity Buffer Qualifying Securities |
FSA050/COREP (Notes 22, 25, 26, 28 and 30) |
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Funding Concentration |
FSA051/COREP (Notes 22, 25, 26, 28 and 30) |
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Pricing data |
FSA052/COREP (Notes 22, 26, 28, 29 and 30) |
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Retail and corporate funding |
FSA053/COREP (Notes 22, 25, 26, 28 and 30) |
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Currency Analysis |
FSA054/COREP (Notes 22, 25, 26, 28 and 30) |
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Systems and Controls Questionnaire |
FSA055/COREP (Notes 23, 28 and 30) |
FSA055 (notes 23 and 28)45 |
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Securitisation: trading book |
COREP (Note 30) |
FSA058 (Note 27) |
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Note 1: |
When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G. |
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Note 2 |
Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. |
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Note 3 |
This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. 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. |
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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. |
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Note 5 |
Only applicable to firms with a VaR model permission. |
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Note 6 |
[deleted] |
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Note 7 |
[deleted] |
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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. |
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Note 9 |
This will be applicable to firms that are members of a UK consolidation group on the reporting date. |
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Note 10 |
[deleted]55 55 |
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Note 11 |
Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. |
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Note 12 |
Only applicable to a firm that has both a core UK group and a non-core large exposures group. |
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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. |
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Note 14 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R74, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed76. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R7476. 7452 |
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Note 15 |
FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. |
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Note 16 |
[deleted] |
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Note 17 |
This is only applicable to a firm subject to IPRU(INV) Chapter 13 that is not an exempt CAD firm. |
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Note 18 |
Only applicable to firms that have an IRB permission. |
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Note 19 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading bookexposures. |
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Note 20 |
Only applicable to a firm that has a solo consolidation waiver. |
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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. |
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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. |
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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. |
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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). |
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Note 25 |
Note 24 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. |
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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. |
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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. |
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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. |
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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. |
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Note 30 |
Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards. |
The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm2 in the table below. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.
Firms' prudential category |
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Firms other than BIPRU firms or IFPRU investment firms |
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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 |
|
52FIN071 |
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) |
|||||
Section D1 62 RMAR 5050 |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section F RMAR |
Half yearly |
|||||
Note 1 |
[deleted] |
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Note 2 |
Annual regulated business revenue up to and including £5 million. |
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Note 3 |
Annual regulated business revenue over £5 million. |
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Note 4 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
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Note 5 |
Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm'saccounting 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. |
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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. |
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Note 7 |
(1) If the report is by reference to the firm'sDLG 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'sUK 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'snon-UK DLG by modification the reporting frequency is quarterly. |
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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. |
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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. |
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Note 10 |
If the report is by reference to the firm'sUK 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. |
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'saccounting 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.
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 |
|
Income Statement |
Section B RMAR |
Half yearly |
Quarterly |
|
Capital Adequacy (note 3)58 |
Section D1 RMAR |
Half yearly |
Quarterly |
|
Professional indemnity insurance (note 2)11 |
Section E RMAR |
Half yearly |
Quarterly 11 11 |
|
Threshold Conditions |
Section F RMAR |
Half yearly |
Half yearly |
|
Training and Competence |
Section G RMAR |
Half yearly |
Half yearly |
|
COBS11 data |
Section H RMAR |
Half yearly |
Half yearly |
|
Supplementary product sales data |
Section I RMAR |
Half yearly11 11 |
Annually |
|
Client money and client assets (note 3)58 |
Section C RMAR |
Half yearly |
Quarterly |
|
Fees and levies |
Section J RMAR |
Annually |
Annually |
|
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 FCA80 requirement to hold professional indemnity insurance and are not exempt CAD firms. 68 |
|||
58Note 3 |
This item does not apply to firms who only carry on home finance mediation activities exclusively in relation to second charge regulated mortgage contracts or legacy CCA mortgage contracts (or both)66 and who are not otherwise expected to complete it by virtue of carrying out other regulated activities. This item also does not apply if the firm is a P2P platform operator facilitating home finance transactions and is not required to submit it by virtue of carrying out other regulated activities. 83 |
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Table: Items which must be deducted in arriving at prudential resources
1 |
Investments in own shares |
2 |
Investments in subsidiaries (Note 1) |
3 |
Intangible assets (Note 2) |
4 |
Interim net losses (Note 3) |
5 |
Excess of drawings over profits for a sole trader or a partnership (Note 3) |
Notes |
1 Investments in subsidiaries are the full balance sheet value. 2 Intangible assets are the full balance sheet value of goodwill, capitalised development costs, brand names, trademarks and similar rights and licences. 3 The interim net losses in row 4, and the excess of drawings in row 5, are in relation to the period following the date as at which the capital resources are being computed. |
[Note: Until 31 March 2017, transitional provisions apply to CONC 10.3.3 R: see CONC TP 5.1]
When calculating its prudential resources, the firm must exclude any amount by which the aggregate amount of its subordinated loans/debts exceeds the amount calculated as follows:
a - b |
||
where: |
||
a |
= |
Items 1 - 5 in the Table of items which are eligible to contribute to a firm's prudential resources (see CONC 10.3.2 R) |
b |
= |
Items 1 - 5 in the Table of items which must be deducted in arriving at a firm's prudential resources (see CONC 10.3.3 R) |
[Note: Until 31 March 2017, transitional provisions apply to CONC 10.3.5 R: see CONC TP 5.2]