Related provisions for SUP 15A.1.4
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firms’ prudential category and applicable data item (note 1) |
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Chapter 13 |
Firms that are also in one or more of RAGs 2 to 6 and not subject to IPRU(INV) Chapter 13 |
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Solvency statement |
No standard format (note 2) |
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Balance sheet |
FSA029 (note 3) |
Section A RMAR |
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Income statement |
FSA030 (note 3) |
Section B RMAR |
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Capital adequacy |
MIF001 (notes 3 and 6) |
Section D1 RMAR (note 9) |
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Liquidity |
MIF002 (notes 3, 4 and 6) |
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Metrics monitoring |
MIF003 (notes 3 and 6) |
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Concentration risk (non-K-CON) |
MIF004 (notes 3, 5 and 6) |
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Concentration risk (K-CON) |
MIF005 (notes 3, 5 and 6) |
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Group capital test |
MIF006 (notes 6 and 8) |
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ICARA assessment questionnaire |
MIF007 (note 6) |
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Supplementary capital data for collective portfolio management investment firms |
FIN067 (note 10) |
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Professional indemnity insurance (note 11)90 |
Section E RMAR |
Section E RMAR |
Section E RMAR |
Threshold conditions |
Section F RMAR |
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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 |
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Fees and levies |
Section J RMAR |
Section J RMAR |
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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. |
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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. |
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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. |
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Note 4 |
Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6. |
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Note 5 |
Only applicable to a non-SNI MIFIDPRU investment firm. |
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Note 6 |
Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9. |
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Note 7 |
This item only applies to firms that provide advice on retail investment products and P2P agreements. |
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Note 8 |
Only applicable to a parent undertaking to which the group capital test applies. |
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Note 9 |
Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete Section D1. |
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Note 10 |
Only applicable to firms that are collective portfolio management investment firms. |
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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 |
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. |
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Note 2 |
In respect of FCA-authorised persons, if39 Part 1 of GENPRU3 Annex 1 (method80 1), or 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 FCA68 is the co-ordinator must discuss with the FCA68 the form which this reporting will take and the extent to which verification by an auditor will be required.42 1168429898989842 |
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42 | |||
42 | |||
7942424242 | |||
Note 3 |
Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FCA68 is the co-ordinator must discuss with the FCA68 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 FCA68 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 rules68, and the level or volume of risks. 989898989898 |
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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 FCA68 is the co-ordinator must11 discuss with the FCA68 the form of the information to be reported. This should mean that the68 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 FCA68 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. 98981198989898 |
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Note 5 |
The frequency and due date will be as follows: (1) banking and investment services conglomerate; frequency is yearly80 with due date 45 business days after period end;42 and68 (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. 116811684242 |
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Note 6 |
Adequate information must be added as a separate item to the relevant form for sectoral reporting. |
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