Related provisions for SUP 16.12.15A

Solvency statement

(note 2)

No standard format

No standard format

No standard format

Balance sheet

FSA029

(note 3)

FSA029

FSA029

91

FSA029

FSA029

Section A RMAR

Income statement

FSA030

(note 3)

FSA030

FSA030

91

FSA030

FSA030

Section B RMAR

Capital adequacy

MIF001

(note 3 and 4)

FSA033

FSA034 or FSA035 or FIN071

(note 5)

91

FIN066

FIN069

Section D1 RMAR

ICARA assessment questionnaire

MIF007

(note 4)

Supplementary capital data for collective portfolio management investment firms

FIN067

(note 9)

Threshold conditions

Section F RMAR

Volumes and types of business

FSA038

FSA038

91

FSA038

FSA038

Client money and client assets

FSA039

FSA039

FSA039

91

FSA039

FSA039

Section C RMAR

Liquidity

MIF002

(notes 3, 4 and 6)

Metrics monitoring

MIF003

(notes 3 and 4)

Concentration risk (non-K-CON)

MIF004

(notes 3, 4 and 7)

Concentration risk (K-CON)

MIF005

(notes 3, 4 and 7)

Group capital test

MIF006

(notes 4 and 8)

Information on P2P agreements

FIN070

Note 1

All firms, except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9, must, when submitting the completed data item required, use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.

Note 2

Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.

Note 3

A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.

Note 4

Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.

Note 5

FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed.

FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.

Note 6

Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU [6].

Note 7

Only applicable to a non-SNI MIFIDPRU investment firm.

Note 8

Only applicable to a parent undertaking to which the group capital test applies.

Note 9

Only applicable to firms that are collective portfolio management investment firms.

Solvency statement

No standard format

(note 2)

Balance sheet

FSA029

(note 3)

Section A RMAR

Income statement

FSA030

(note 3)

Section B RMAR

Capital adequacy

MIF001

(notes 3 and 6)

Section D1 RMAR (note 9)

Liquidity

MIF002 (notes 3, 4 and 6)

Metrics monitoring

MIF003

(notes 3 and 6)

Concentration risk

(non-K-CON)

MIF004

(notes 3, 5 and 6)

Concentration risk

(K-CON)

MIF005

(notes 3, 5 and 6)

Group capital test

MIF006

(notes 6 and 8)

ICARA assessment questionnaire

MIF007

(note 6)

Supplementary capital data for collective portfolio management investment firms

FIN067

(note 10)

Professional indemnity insurance (note 11)90

Section E RMAR

Section E RMAR

Section E RMAR

Threshold conditions

Section F RMAR

Training and competence

Section G RMAR

Section G RMAR

Section G RMAR

COBS data

Section H RMAR

Section H RMAR

Section H RMAR

Client money and client assets

Section C RMAR

Section C RMAR

Fees and levies

Section J RMAR

Section J RMAR

Adviser charges

Section K RMAR (note 7)

Section K RMAR (note 7)

Section K RMAR (note 7)

Note 1

When submitting the completed data item required, a firm (except a MIFIDPRU investment firm in relation to an item reported under MIFIDPRU 9) must use the format of the data item set out in SUP 16 Annex 24R, or SUP 16 Annex 18AR in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25, or SUP 16 Annex 18BG in the case of the RMAR.

Note 2

Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.

Note 3

A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.

Note 4

Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6.

Note 5

Only applicable to a non-SNI MIFIDPRU investment firm.

Note 6

Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.

Note 7

This item only applies to firms that provide advice on retail investment products and P2P agreements.

Note 8

Only applicable to a parent undertaking to which the group capital test applies.

Note 9

Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete Section D1.

Note 10

Only applicable to firms that are collective portfolio management investment firms.

Note 11

Only applicable to firms that are subject to an FCA requirement to hold professional indemnity insurance and are not MIFIDPRU investment firms.90

Solvency statement

Annually

Annually

FSA029

Quarterly

Quarterly

Quarterly

FSA030

Quarterly

Quarterly

Quarterly

FIN067

Quarterly

Quarterly

MIF001

Quarterly

(note 1)

Quarterly

(note 1)

Quarterly

(note 1)

MIF002

Quarterly

(note 1)

Quarterly

(note 1)

Quarterly

(note 1)

MIF003

Quarterly

(note 1)

Quarterly

(note 1)

Quarterly

(note 1)

MIF004

Quarterly

(note 1)

Quarterly

(note 1)

MIF005

Quarterly

Quarterly

MIF006

Quarterly

(note 1)

Quarterly

(note 1)

MIF007

Annually

(note 2)

Annually

(note 2)

Section A RMAR

Half yearly

Quarterly

Section B RMAR

Half yearly

Quarterly

Section C RMAR

Half yearly

Quarterly

Section D1 RMAR

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

Annually

Annually

Annually

Annually

Annually

Note 1

Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’saccounting reference date. The relevant quarters end on the last business day of March, June, September and December.

Note 2

The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

Solvency statement

(note 2)

No standard format

Balance sheet

FSA029

(note 3)

FSA029

FSA029

91

Section A RMAR

Income statement

FSA030

(note 3)

FSA030

FSA030

91

Section B RMAR

Capital adequacy

MIF001

(notes 3 and 5)

FSA033

FSA034 or FSA035 or FIN071

(note 4)

91

Section D1 RMAR

Liquidity

MIF002

(notes 3 and 5)

Metrics monitoring

MIF003

(notes 3 and 5)

Concentration risk (non-K-CON)

MIF004

(notes 3, 5 and 7)

Concentration risk (K-CON)

MIF005

(notes 3, 5 and 7)

Group capital test

MIF006

(notes 5 and 6)

ICARA assessment questionnaire

MIF007

(note 5)

Threshold conditions

Section F RMAR (note 17)

Client money and client assets

FSA039

FSA039

FSA039

91

Section C RMAR (note 13) or FSA039

Note 1

All firms (except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9) when submitting the completed data item required, must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.

Note 2

Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.

Note 3

A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.

Note 4

FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed.

FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.

Note 5

Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.

Note 6

Only applicable to a parent undertaking to which the group capital test applies.

Note 7

Only applicable to a non-SNI MIFIDPRU investment firm.

Solvency statement

Annually

Annually

Annually

FSA029

Quarterly

Quarterly

Quarterly

Quarterly

FSA030

Quarterly

Quarterly

Quarterly

Quarterly

FSA031

Quarterly

FSA033

Quarterly

FSA034

Quarterly

FSA035

Quarterly

FSA039

Half yearly

Half yearly

Half yearly

FIN071

Quarterly

MIF001

Quarterly

(note 3)

Quarterly

(note 3)

Quarterly

(note 3)

MIF002

Quarterly

(note 3)

Quarterly

(note 3)

Quarterly

(note 3)

MIF003

Quarterly

(note 3)

Quarterly

(note 3)

Quarterly

(note 3)

MIF004

Quarterly

(note 3)

Quarterly

(note 3)

MIF005

Quarterly

Quarterly

MIF006

Quarterly

Quarterly

MIF007

Annually

(note 4)

Annually

(note 4)

Section A RMAR

Half yearly

(note 1)

Quarterly

(note 2)

Section B RMAR

Half yearly

(note 1)

Quarterly

(note 2)

Section C RMAR

Half yearly

(note 1)

Quarterly

(note 2)

Section D1 RMAR

Half yearly

(note 1)

Quarterly

(note 2)

Section F RMAR

Half yearly

Note 1

Annual regulated business revenue up to and including £5 million.

Note 2

Annual regulated business revenue over £5 million.

Note 3

Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’saccounting reference date. The relevant quarters end on the last business day of March, June, September and December.

Note 4

The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.