SUP 16
Reporting requirements
SUP 16.1
Application
- 01/12/2004
SUP 16.1.1
See Notes
- 21/06/2001
SUP 16.1.2
See Notes
The only categories of firm to which no section of this chapter applies are:
- (1) an ICVC;
- (2) an incoming EEA firm or incoming Treaty firm, unless it is:
- (a) a firm of a type listed in SUP 16.1.3 R as a type of firm to which SUP 16.6, SUP 16.7 , SUP 16.9 or SUP 16.12 applies; or
- (b) an insurer with permission to effect or carry out life policies;
- (c) a firm with permission to establish, operate or wind up a personal pension scheme or a stakeholder pension scheme;
- (3) a UCITS qualifier.
- 01/01/2008
SUP 16.1.3
See Notes
Application of different sections of SUP 16
- 30/09/2008
SUP 16.1.4
See Notes
- 02/01/2008
SUP 16.2
Purpose
- 01/12/2004
SUP 16.2.1
See Notes
- 21/06/2001
SUP 16.3
General provisions on reporting
- 01/12/2004
Application
SUP 16.3.1
See Notes
The effect of SUP 16.1.1 R is that this section applies to every firm except:
- (1) an ICVC;
- (2) an incoming EEA firm or incoming Treaty firm, which is not:
- (a) a firm of a type listed in SUP 16.1.3 R as a firm to which section SUP 16.6, SUP 16.7 or SUP 16.12 applies;
- (b) an insurer with permission to effect or carry out life policies;
- (3) a UCITS qualifier.
- 01/01/2008
Structure of the chapter
SUP 16.3.2
See Notes
- 01/01/2008
SUP 16.3.3
See Notes
- 30/09/2003
SUP 16.3.4
See Notes
- 01/01/2008
SUP 16.3.5
See Notes
- 21/06/2001
How to submit reports
SUP 16.3.6
See Notes
- 18/04/2002
SUP 16.3.7
See Notes
- 01/01/2007
SUP 16.3.8
See Notes
- 21/06/2001
SUP 16.3.9
See Notes
Method of submission of reports (see SUP 16.3.8 R)
Method of delivery | |
1. | Post to the published address of the FSA for postal submission of reports |
2. | Leaving the report at the published address of the FSA for hand delivery of reports and obtaining a dated receipt |
3. | Electronic mail to an address for the firm's usual supervisory contact at the FSA and obtaining an electronic confirmation of receipt |
4. | Hand delivery to the firm's usual supervisory contact at the FSA and obtaining a dated receipt |
5. | Fax to the number notified by the firm's usual supervisory contact at the FSA, and receiving a successful transmission report for all pages of the report. |
6. | Online submission via the FSA's website at www.fsa.gov.uk |
7. | Electronic submission via the Early Reporting System available from or through the FSA's website. |
- 01/01/2007
SUP 16.3.10
See Notes
The Financial ServicesAuthority |
PO BOX 35747 |
London E14 5WP |
- 25/07/2005
Complete reporting
SUP 16.3.11
See Notes
- 21/06/2001
SUP 16.3.12
See Notes
- 21/06/2001
Timely reporting
SUP 16.3.13
See Notes
- 01/04/2005
Failure to submit reports
SUP 16.3.14
See Notes
- 01/06/2006
SUP 16.3.14A
See Notes
- 28/08/2007
SUP 16.3.15
See Notes
- 21/06/2001
SUP 16.3.16
See Notes
- 21/06/2001
Change of accounting reference date
SUP 16.3.17
See Notes
- 01/09/2003
SUP 16.3.18
See Notes
- 21/06/2001
SUP 16.3.19
See Notes
- 21/06/2001
Underwriting agents: submission to the Society of Lloyd's
SUP 16.3.20
See Notes
- 21/06/2001
SUP 16.3.21
See Notes
- 21/06/2001
Service of Notices Regulations
SUP 16.3.22
See Notes
- 21/06/2001
Confidentiality and sharing of information
SUP 16.3.23
See Notes
- 21/06/2001
SUP 16.3.24
See Notes
- 21/06/2001
Reports from groups
SUP 16.3.25
See Notes
- 01/01/2008
SUP 16.3.26
See Notes
- 21/06/2001
SUP 16.4
Annual controllers report
- 01/12/2004
Application
SUP 16.4.1
See Notes
- 01/12/2004
SUP 16.4.2
See Notes
- 28/03/2009
SUP 16.4.2A
See Notes
- 28/03/2009
SUP 16.4.3
See Notes
- 21/06/2001
Purpose
SUP 16.4.4
See Notes
- 28/03/2009
Reporting requirement
SUP 16.4.5
See Notes
- 28/03/2009
SUP 16.4.6
See Notes
- 21/06/2001
SUP 16.4.7
See Notes
- 21/06/2001
SUP 16.4.8
See Notes
- 21/06/2001
SUP 16.4.9
See Notes
- 21/06/2001
Exceptions: friendly societies and building societies
SUP 16.4.10
See Notes
- 01/03/2003
SUP 16.4.11
See Notes
- 28/03/2009
Exception: insurers
SUP 16.4.12
See Notes
- 01/03/2003
SUP 16.5
Annual Close Links Reports
- 01/12/2004
Application
SUP 16.5.1
See Notes
- 01/12/2004
Purpose
SUP 16.5.2
See Notes
- 21/06/2001
SUP 16.5.3
See Notes
- 21/06/2001
Report
SUP 16.5.4
See Notes
- 21/06/2001
SUP 16.5.5
See Notes
- 21/06/2001
SUP 16.5.6
See Notes
- 21/06/2001
SUP 16.5.7
See Notes
- 21/06/2001
SUP 16.5.8
See Notes
- 21/06/2001
SUP 16.6
Compliance reports
- 01/12/2004
Application
SUP 16.6.1
See Notes
- 21/06/2001
SUP 16.6.2
See Notes
Applicable provisions of this section (see SUP 16.6.1 G)
Category of firm | Applicable provisions |
Bank , ELMI | SUP 16.6.4 R - SUP 16.6.5 R |
Trustee
of an
AUT
Depositary of an ICVC | SUP 16.6.6 R - SUP 16.6.9 G |
OPS firm | SUP 16.6.6 R - SUP 16.6.8 R |
- 21/06/2001
Purpose
SUP 16.6.3
See Notes
- 21/06/2001
Banks
SUP 16.6.4
See Notes
- 21/06/2001
SUP 16.6.5
See Notes
Compliance reports from a bank and an ELMI (see SUP 16.6.4 R)
Report | Frequency | Due date |
List of all overseas regulators for each legal entity in the firm's group | Annually | 6 months after the firm's accounting reference date |
Organogram showing the authorised entities in the firm's group | Annually | 6 months after the firm's accounting reference date |
- 21/06/2001
Trustees of authorised unit trust schemes, depositaries of ICVCs, and OPS firms
SUP 16.6.6
See Notes
- 21/06/2001
SUP 16.6.7
See Notes
Compliance reports from trustees of AUTs, depositaries of ICVCs, and OPS firms (see SUP 16.6.6 R)
Report | Frequency | Due date |
Report from a trustee of an AUT on manager's failures as set out in SUP 16.6.8 R (1) | Quarterly | 1 month after quarter end (Note) |
Report from a depositary of an ICVC on failures by the authorised corporate director as set out in SUP 16.6.8 R (2) | Quarterly | 1 month after quarter end (Note) |
OPS firms only: Annual accounts of each occupational pension scheme in respect of which the firm is acting |
Annually | 7 months after end of the scheme year |
OPS firms only: Audited annual accounts of each OPS collective investment scheme in respect of which the firm is acting |
Annually | 7 months after end of the scheme year |
Note = The quarter ends are 31 March, 30 June, 30 September, 31 December. |
- 21/06/2001
SUP 16.6.8
See Notes
- 01/04/2009
SUP 16.6.9
See Notes
- 21/06/2001
SUP 16.8
Persistency reports from insurers and data reports on stakeholder pensions
- 01/12/2004
Application
SUP 16.8.1
See Notes
- 21/06/2001
Purpose
SUP 16.8.2
See Notes
- 21/06/2001
Requirement to submit persistency and data reports
SUP 16.8.3
See Notes
- 21/06/2001
Interpretation of this section
SUP 16.8.4
See Notes
- 06/12/2006
SUP 16.8.5
See Notes
Example of calculation of persistency rate for life policies that commenced during 1996 (see SUP 16.8.3 R)
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) |
- 21/06/2001
SUP 16.8.6
See Notes
- 21/06/2001
SUP 16.8.7
See Notes
- 21/06/2001
Life policies and stakeholder pension to be reported on in the persistency or data reports
SUP 16.8.8
See Notes
- 01/05/2008
SUP 16.8.9
See Notes
- 21/06/2001
SUP 16.8.10
See Notes
- 21/06/2001
SUP 16.8.11
See Notes
- 21/06/2001
SUP 16.8.12
See Notes
- 01/10/2003
SUP 16.8.13
See Notes
- 01/11/2007
SUP 16.8.14
See Notes
- 21/06/2001
SUP 16.8.15
See Notes
- 21/06/2001
Life policies and stakeholder pensions to be treated as in force
SUP 16.8.16
See Notes
- 21/06/2001
SUP 16.8.17
See Notes
- 21/06/2001
SUP 16.8.18
See Notes
- 21/06/2001
Contents of the persistency or data report
SUP 16.8.19
See Notes
- 21/06/2001
SUP 16.8.20
See Notes
- 21/06/2001
SUP 16.8.21
See Notes
- 06/04/2005
SUP 16.8.22
See Notes
- 01/11/2007
Records
SUP 16.8.23
See Notes
- 21/06/2001
SUP 16.8.24
See Notes
- 30/09/2003
SUP 16.9
Appointed representatives annual report
- 01/12/2004
Application
SUP 16.9.1
See Notes
- 30/09/2003
Purpose
SUP 16.9.2
See Notes
- 01/11/2004
SUP 16.9.3
See Notes
- 30/09/2003
SUP 16.9.4
See Notes
- 01/11/2004
SUP 16.9.6
See Notes
- 21/06/2001
SUP 16.10
Verification of standing data
- 01/04/2005
Application
SUP 16.10.1
See Notes
- 01/04/2005
Purpose
SUP 16.10.2
See Notes
- 01/04/2005
SUP 16.10.3
See Notes
- 01/04/2005
Requirement to check the accuracy of standing data and to report changes to the FSA
SUP 16.10.4
See Notes
- 01/04/2005
SUP 16.10.5
See Notes
- 01/04/2005
SUP 16.10.6
See Notes
- 01/04/2005
SUP 16.10.7
See Notes
- 01/01/2006
SUP 16.11
Product Sales Data Reporting
- 01/04/2005
Application
SUP 16.11.1
See Notes
- 01/11/2007
Purpose
SUP 16.11.2
See Notes
- 01/04/2005
Reporting requirement
SUP 16.11.3
See Notes
- 01/04/2005
SUP 16.11.4
See Notes
- 01/04/2005
Content of the report
SUP 16.11.5
See Notes
- 01/04/2007
SUP 16.11.6
See Notes
- 01/04/2005
SUP 16.11.7
See Notes
- 01/04/2005
SUP 16.11.8
See Notes
- 01/04/2005
SUP 16.11.8A
See Notes
- 01/04/2005
SUP 16.11.9
See Notes
- 01/04/2005
SUP 16.11.10
See Notes
- 01/04/2005
Use of reporting agents
SUP 16.11.11
See Notes
- 01/04/2005
SUP 16.12
Integrated Regulatory Reporting
- 01/01/2008
Application
SUP 16.12.1
See Notes
The 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 firm with permission for cross border services only;
- (2) an oil market participant that is not subject to the requirements of IPRU(INV) Chapter 3;
- (3) an authorised professional firm (other than one that must comply with IPRU(INV) 3, 5, 10 or 13 in accordance with IPRU(INV) 2.1.4R, where SUP 16.12.4 R will apply in respect of the business the firm undertakes), which must comply with SUP 16.12.30 Rand SUP 16.12.31 R; and
- (4) a financial conglomerate, which must comply with SUP 16.12.32 R: firms that are members of a financial conglomerate will have their own reporting requirements under SUP 16.12.32 R.
- 01/01/2008
Purpose
SUP 16.12.2
See Notes
- (1) Principle 4 requires firms to maintain adequate financial resources. The Interim Prudential sourcebooks, PRU, BIPRU and GENPRU set out the FSA's detailed capital adequacy requirements. By submitting regular data, firms enable the FSA to monitor their compliance with Principle 4 and their prudential requirements in the FSA Handbook.
- (2) The data items submitted help the FSA analyse firms' financial and other conditions and performance and to understand their business. By means of further collation and review of the data which the data items provide, the FSA also uses the data items to identify developments across the financial services industry and its constituent sectors.
- (3) The requirements in this section differ according to a firm's regulated activity group (RAG), as different information is required to reflect different types of business. Standard formats are used for reporting, to assist compatibility between firms which carry on similar types of business. Timely submission is important to ensure the FSA has up-to-date information.
- 06/02/2009
Reporting requirement
SUP 16.12.3
See Notes
- 01/01/2008
SUP 16.12.3A
See Notes
A UK bank that undertakes activities in both RAG1and RAG 7
Overlaying the requirements of RAG 1 (data items) with the requirements of RAG 7 shows the following:
RAG 1 (SUP 16.12.6 R) data items | RAG 7 (SUP 16.12.22A R) data items |
Annual accounts | Annual accounts |
Audited accounts of the mixed-activity holding company | Annual accounts of the mixed-activity holding company (note 10) |
Solvency statement | Solvency statement |
Balance sheet | Balance Sheet |
Income statement | Income statement |
Capital adequacy | Capital adequacy |
Credit risk | Credit risk |
Market risk | Market risk |
Market risk - supplementary | Market risk - supplementary |
Operational risk | Operational risk |
Large exposures | Large exposures |
UK integrated group large exposures | UK integrated group large exposures |
Liquidity (other than stock) | |
Liquidity - stock | |
Forecast data | |
Solo consolidation data | Solo consolidation data |
Pillar 2 questionnaire | |
Interest rate gap report | |
Non-EEA sub-group | Non-EEA sub-group |
Professional indemnity insurance | |
Threshold Conditions | |
Training and Competence | |
COB data | |
Supplementary product sales data | |
Client money and client assets | |
Fees and levies |
A non-EEA bank in RAG 1 that also carries on activities in RAG 5
Again, overlaying the RAG 1 reporting requirements with the requirements for a RAG 5 firm gives the following :
RAG 1 requirements (SUP 16.12.5 R) | RAG 5 requirements (SUP 16.12.18A R) |
Annual accounts | Annual accounts |
Audited accounts of the mixed-activity holding company (note 9) | |
Solvency statement (note 10) | |
Balance sheet | Balance Sheet |
Income statement | Income statement |
Capital adequacy | Capital Adequacy |
Credit risk | |
Market risk | |
Market risk -supplementary | |
Operational risk | |
Large exposures | |
UK integrated group large exposures | |
Liquidity (other than stock) | |
Liquidity - stock | |
Forecast data | |
Solo consolidation data | |
Interest rate gap report | |
ELMI questions | |
Non-EEA sub-group | |
Lending - Business flow and rates | |
Residential Lending to individuals - New business profile | |
Lending - Arrears analysis | |
Mortgage administration - Business profile | |
Mortgage Administration - Arrears analysis | |
Analysis of loans to customers | |
Provisions analysis | |
Fees and levies |
The fact that the non-EEA bank has no specific data item to complete in respect of the balance sheet and capital adequacy in RAG 1 means that the notional requirement to provide such reports is satisfied by a non-submission. For example, in the case of the balance sheet for a non-EEA bank, this data is not requested as it duplicates data provided to the Bank of England, which is also available to the FSA.
- 01/01/2008
SUP 16.12.4
See Notes
(1) | (2) | (3) | (4) | |
RAG number | Regulated Activities | Provisions containing: | ||
applicable data items | reporting frequency/ period | Due date | ||
RAG 1 | • accepting deposits • issuing electronic money | SUP 16.12.5 R | 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 R | SUP 16.12.8 R | SUP 16.12.8 R |
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 R | SUP 16.12.9 R | SUP 16.12.9 R |
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 R SUP 16.12.11 R | SUP 16.12.10 R SUP 16.12.12 R | SUP 16.12.10 R SUP 16.12.13 R |
RAG 4 | • managing investments • establishing, operating or winding up a regulated collective investment scheme • establishing, operating or winding up an unregulated collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme | SUP 16.12.14 R SUP 16.12.15 R | SUP 16.12.14 R SUP 16.12.16 R | SUP 16.12.14 R SUP 16.12.17 R |
RAG 5 | • entering into a regulated mortgage contract • administering a regulated mortgage contract | SUP 16.12.18A R | SUP 16.12.18A R | SUP 16.12.18A R |
RAG 6 | • acting as trustee of an authorised unit trust • safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as depository or sole director of an OEIC | SUP 16.12.19 R | SUP 16.12.20 R | SUP 16.12.21 R |
RAG 7 | • retail investment activities • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments | SUP 16.12.22A R | SUP 16.12.23 R | SUP 16.12.24 R |
RAG 8 | • making arrangements with a view to transactions in investments • operating a multilateral trading facility | SUP 16.12.25A R | SUP 16.12.26 R | SUP 16.12.27 R |
RAG 9 | • mortgage mediation activity • insurance mediation activity (non-investment insurance contracts) | SUP 16.12.28 R | SUP 16.12.28 R | SUP 16.12.28 R |
RAG 10 | • the activities of an RIE/RCH | SUP 16.12.29 G | SUP 16.12.29 G | SUP 16.12.29 G |
- 01/01/2008
Applicable data items
SUP 16.12.5
See Notes
Description of data item | Prudential category of firm and applicable data items (Note 1) | ||||||
UK bank | Building society | Non-EEA bank | EEA bank that has permission to accept deposits, other than one with permission for cross border services only | EEA bank that does not have permission to accept deposits, other than one with permission for cross border services only | Electronic money institutions | Credit union | |
Annual accounts | No standard format | No standard format, but in English | No standard format | ||||
Audited accounts of the mixed-activity holding company (note 9) | No standard format | ||||||
Solvency statement (note 10) | No standard format | ||||||
Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA020 | CQ; CY | |||
Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 | FSA021 | CQ; CY | ||
Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA022 | CQ; CY | |||
Credit risk | FSA004 (note 2) | FSA004 (note 2) | |||||
Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA023 | ||||
Market risk -supplementary | FSA006 (note 5) | ||||||
Operational risk | FSA007 (notes 2, 6) | FSA007 (notes 2, 6) | |||||
Large exposures | FSA008 (note 2) | FSA008 (note 2) | FSA024 | CQ; CY | |||
UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | |||||
Liquidity (other than stock) | FSA010 (note 3) | FSA011 | FSA010 | FSA010 | FSA012 | FSA025 | CQ; CY |
Liquidity - stock | FSA013 (note 3) | ||||||
Forecast data | FSA014 (note 11) | FSA014 (note 11) | |||||
Solo consolidation data | FSA016 (note 7) | FSA016 (note 7) | |||||
Interest rate gap report | FSA017 | FSA017 | |||||
ELMI questions | FSA026 | ||||||
Non-EEA sub-group | FSA028 (note 8) | FSA028 (note 8) | |||||
Sectoral information, including arrears and impairment | FSA015 | FSA015 | |||||
Maturity analysis of assets and deposits | FSA044 (note 11) | FSA044 (note 11) | FSA044 (note 11) | FSA044 (note 11) | |||
IRB portfolio risk | FSA045 (note 13) | FSA045 (note 13) | |||||
Securitisation | FSA046 (note 14) | FSA046 (note 14) | |||||
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, except for credit union reports that are in SUP 16 Annex 14. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G (or Ann 15 G for credit unions). | ||||||
Note 2 | Firms that are members of a UK consolidation group subject to the capital resources requirement at stage 1 of BIPRU 8 Annex 5 are also required to submit this data item on a UK consolidation group basis. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | ||||||
Note 3 | A UK bank is not required to submit both FSA010 and FSA013. A UK bank which monitors its liquidity according to the maturity mismatch approach as set out in IPRU(BANK) LM must submit FSA010. A UK bank which monitors its liquidity according to the sterling stock liquidity approach as set out in IPRU(BANK) LS must submit FSA013. FSA013 will generally be provided on a consolidated basis and members of the consolidated group will not be required to report individually. | ||||||
Note 4 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date. | ||||||
Note 5 | Only applicable to firms with a CAD2 waiverunder GENPRU 2.1.52 R. | ||||||
Note 6 | This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 6. | ||||||
Note 7 | Only applicable to a firm that has a waiver under BIPRU 2.1 to solo consolidate subsidiaries. | ||||||
Note 8 | This will be applicable to firms (other than building societies) that are members of a UK consolidation group on a half-yearly reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | ||||||
Note 9 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | ||||||
Note 10 | Only applicable to a firm that is a partnership, when the report must be submitted by each partner. | ||||||
Note 11 | Members of a UK consolidation group should only submit this data item at the UK consolidation group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | ||||||
Note 12 | Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | ||||||
Note 13 | Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4. | ||||||
Note 14 | Only applicable to firms that undertake securitisations. |
- 01/01/2009
SUP 16.12.6
See Notes
Unconsolidated UK banks and building societies | Solo consolidated UK banks and building societies | Report on aUK consolidation groupbasis by UK banks and building societies | Other members of RAG 1 | |
Annual accounts | Annual | Annual | ||
Annual accounts of the mixed-activity holding company | Annual | |||
Solvency statement | Annual | |||
CQ | Quarterly | |||
CY | Annually (note 2) | |||
FSA001 | Quarterly | Half yearly | ||
FSA002 | Quarterly | Half yearly | Half yearly | |
FSA003 | Quarterly or monthly (note 1) | Half yearly | ||
FSA004 | Quarterly | Half yearly | ||
FSA005 | Quarterly | Half yearly | ||
FSA006 | Quarterly | |||
FSA007 | Annually (note 3) | |||
FSA008 | Quarterly | |||
FSA010 | Quarterly | Quarterly | ||
FSA011 | Quarterly | |||
FSA012 | Half yearly | |||
FSA013 | Quarterly | Quarterly (note 4) | ||
FSA014 | Half yearly | |||
FSA015 | Quarterly | Half yearly | ||
FSA016 | Half yearly | |||
FSA017 | Quarterly | Half yearly | ||
FSA018 | Quarterly | |||
FSA020 | Half yearly | |||
FSA021 | Half yearly | |||
FSA022 | Half yearly | |||
FSA023 | Half yearly | |||
FSA024 | Half yearly | |||
FSA025 | Half yearly | |||
FSA026 | Half yearly | |||
FSA028 | Half yearly | |||
FSA044 | Quarterly | Half yearly | Quarterly | |
FSA045 | Quarterly | Half yearly | ||
FSA046 | Half yearly | Half yearly | ||
Note 1 | Monthly submission only applicable if the firm has been notified in writing that it is required to report (when, on an annual review, it has two consecutive quarterly submissions of FSA003 showing data element 93A being greater than £50 million, or its currency equivalent, and also greater than 50% of data element 70A or, during 2007, it has two consecutive quarterly submissions of FSA009 showing data element 27A and data element 33A combined being greater than £50 million, or its currency equivalent, and also greater than 50% of data element 36A. | |||
Note 2 | The annual report required from a credit union by SUP 16.12.5 R must be made up for the same period as the audited accounts published by the credit union in accordance with section 3A of the Friendly and Industrial and Provident Societies Act 1968 (see CRED 14 Annex 1 G). CRED 14.10.10 R (2)(a) states that the audited accounts referred to in SUP 16.12.5 R are to 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, and ending on the credit union's most recent financial year end. | |||
Note 3 | The reporting date for this data item is six months after a firm's most recent accounting reference date. | |||
Note 4 | The firms covered by the consolidation for FSA013 may differ from those companies in the UKconsolidation group. |
- 01/01/2009
SUP 16.12.7
See Notes
Data item | Monthly submission | Quarterly submission | Half yearly submission | Annual submission |
Annual accounts | 80 business days (note 1) 7 months (note 2) | |||
Annual accounts of the mixed-activity holding company | 7 months | |||
Solvency statement | 3 months | |||
CQ | 1 month | |||
CY | 7 months | |||
FSA001 | 20 business days | 45 business days | ||
FSA002 | 20 business days | 45 business days | ||
FSA003 | 15 business days | 20 business days | 45 business days | |
FSA004 | 20 business days | 45 business days | ||
FSA005 | 20 business days | 45 business days | ||
FSA006 | 20 business days | |||
FSA007 | 2 months | |||
FSA008 | 20 business days (note 3) 45 business days (note 4) | |||
FSA010 | 15 business days | |||
FSA011 | 15 business days | |||
FSA012 | 30 business days | |||
FSA013 | 15 business days | |||
FSA014 | 30 business days (note 3); 45 business days (note 4) | |||
FSA015 | 20 business days | 45 business days | ||
FSA016 | 30 business days | |||
FSA017 | 20 business days | 45 business days | ||
FSA018 | 45 business days | |||
FSA020 | 30 business days | |||
FSA021 | 30 business days | |||
FSA022 | 30 business days | |||
FSA023 | 30 business days | |||
FSA024 | 30 business days | |||
FSA025 | 30 business days | |||
FSA026 | 30 business days | |||
FSA028 | 30 business days | |||
FSA044 | 25 business days | 25 business days | ||
FSA045 | 20 business days | 45 business days | ||
FSA046 | 30 business days (note 3), 45 business days (note 4) | |||
Note 1 | Applicable to UK banks and electronic money institutions. | |||
Note 2 | Applicable to non-EEA banks. | |||
Note 3 | Applicable to unconsolidated and solo consolidated reports | |||
Note 4 | Applicable to UK consolidation group reports |
- 01/01/2008
Regulated Activity Group 2.1
SUP 16.12.8
See Notes
- 01/01/2008
Regulated Activity Group 3
SUP 16.12.10
See Notes
- 01/01/2008
SUP 16.12.11
See Notes
Description of data item | Firms prudential category and applicable data items (note 1) | |||||||
BIPRU firms (note 17) | Firms other than BIPRU firms | |||||||
730K | 125K and UCITS investment firms | 50K | IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 13 | UPRU | |
Annual accounts | No standard format | No standard format (note 19) | No standard format | No standard format (note 21) | No standard format | |||
Annual accounts of the mixed-activity holding company (note 10) | No standard format | |||||||
Solvency statement | No standard format (note 11) | No standard format (note 20) | No standard format (note 11) | No standard format (note 11) | ||||
Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | FSA029 (note s 16 and 18) | FSA029 (note 16) | FSA029 | FSA029 (note 16) or Section A RMAR (note 21) | FSA029 (note 16) |
Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | FSA030 (notes 16 and 18) | FSA030 (note 16) | FSA030 | FSA030 (note 16) or Section B RMAR (note 21) | FSA030 (note 16) |
Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA033 (notes 16 and 18) | FSA034 or FSA035 (note 14 and 16) | FSA031 | FSA032 (note 15) or FSA037 (note 15 and 16) or Sections D1 and D2 RMAR (note 21) | FSA036 (note 16) |
Credit risk | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | |||||
Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | |||||
Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | |||||
Operational risk | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | |||||
Large exposures | FSA008 (note 2) | FSA008 (note 2) | FSA008 (note 2) | |||||
UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | |||||
Solo consolidation data | FSA016 | FSA016 | FSA016 | |||||
Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | |||||
Non-EEA sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | |||||
Threshold conditions | Section F RMAR (note 21) | |||||||
Client money and client assets | FSA039 | FSA039 | FSA039 | FSA039 (note 18) | FSA039 | FSA039 | Section C RMAR (note 21) or FSA039 | FSA039 |
CFTC | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 |
IRB portfolio risk | FSA045 (note 22) | FSA045 (note 22) | FSA045 (note 22) | |||||
Securitisation | FSA046 (note 23) | FSA046 (note 23) | FSA046 (note 23) | |||||
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. Guidance notes for completion of the data items are contained in SUP 16 Annex 25. | |||||||
Note 2 | Firms that are members of a UK consolidation groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis. | |||||||
Note 3 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent, at the reporting date. | |||||||
Note 4 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent, at the reporting date. | |||||||
Note 5 | Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R. | |||||||
Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. | |||||||
Note 7 | This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 6 . | |||||||
Note 8 | Only applicable to
BIPRU investment firms
that are: (a) 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; (b) subject to consolidated supervision under BIPRU 8 thathave been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) shouldcomplete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) shouldcomplete 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. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | |||||||
Note 10 | Only applicable to a firm whose ultimate parent is a mixed activity holding company. | |||||||
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 | Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | |||||||
Note 13 | This does not apply to a firm subject to IPRU(INV) Chapter 13 which is 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. FSA037 must be completed by any other firm subject to IPRU(INV) Chapter 13 carrying out RAG 3 activities. | |||||||
Note 16 | The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted. | |||||||
Note 17 | An exempt BIPRU commodity firm will, by virtue of the definition of BIPRU TP 15, be exempt from completing FSA003 (and thus FSA004, FSA005, FSA006 and FSA007) for the duration of the transitional provision. It is however required to submit all other data items applicable according to the firm's BIPRU classification including, for the avoidance of doubt, BIPRU TP 16. | |||||||
Note 18 | Except if the firm is an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R. | |||||||
Note 19 | In the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R), it is only required from partnerships and bodies corporate, and then only if the report was audited as a result of a statutory provision other than under the Act. | |||||||
Note 20 | Only required in the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R) that is a sole trader. | |||||||
Note 21 | This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. | |||||||
Note 22 | Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4. | |||||||
Note 23 | Only applicable to firms that undertake securitisations. |
- 01/04/2008
SUP 16.12.12
See Notes
Data item | BIPRU 730K firm | BIPRU 125K firm and UCITS investment firm | BIPRU 50K firm | Consolidated BIPRU investment firm | Firm other than BIPRU firms |
Annual accounts | Annually | Annually | Annually | Annually | |
Annual accounts of the mixed-activity holding company | Annually | Annually | Annually | ||
Solvency statement | Annually | Annually | Annually | Annually | |
FSA001 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA002 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA003 | Monthly | Quarterly | Half yearly | Half yearly | |
FSA004 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA005 | Quarterly | Quarterly | Half yearly | Quarterly | |
FSA006 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA007 | Annual | Annual | Annual | Annual | |
FSA008 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA016 | Half yearly | Half yearly | Half yearly | ||
FSA018 | Quarterly | Quarterly | Quarterly | ||
FSA019 | Annually | Annually | Annually | Annually | |
FSA028 | Half yearly | Half yearly | Half yearly | ||
FSA029 | Quarterly | ||||
FSA030 | Quarterly | ||||
FSA031 | Quarterly | ||||
FSA032 | Quarterly | ||||
FSA033 | Quarterly | ||||
FSA034 | Quarterly | ||||
FSA035 | Quarterly | ||||
FSA036 | Quarterly | ||||
FSA037 | Quarterly | ||||
FSA039 | Half yearly | Half yearly | Half yearly | Half yearly | |
FSA040 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA045 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA046 | Half yearly | Half yearly | Half yearly | 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 | ||||
Note 1 | [deleted] | ||||
Note 2 | Annual regulated business revenue up to and including £5 million. | ||||
Note 3 | Annual regulated business revenue over £5 million. |
- 01/04/2008
SUP 16.12.13
See Notes
Data item | Monthly submission | Quarterly submission | Half yearly submission | Annual submission |
Annual accounts | 80 business days | |||
Annual accounts of the mixed-activity holding company | 7 months | |||
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 | |||
FSA008 | 20 business days (note 1); 45 business days (note 2) | |||
FSA016 | 30 business days | |||
FSA018 | 45 business days | |||
FSA019 | 2 months | |||
FSA028 | 30 business days | |||
FSA029 | 20 business days | 80 business days | ||
FSA030 | 20 business days | 80 business days | ||
FSA031 | 20 business days | |||
FSA032 | 20 business days | |||
FSA033 | 20 business days | 80 business days | ||
FSA034 | 20 business days | 80 business days | ||
FSA035 | 20 business days | 80 business days | ||
FSA036 | 20 business days | 80 business days | ||
FSA037 | 20 business days | 80 business days | ||
FSA039 | 30 business days | |||
FSA040 | 15 business days | |||
FSA045 | 20 business days | 30 business days (note 1), 45 business days (note 2) | ||
FSA046 | 30 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 | ||
Section D1 and D2 RMAR | 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. |
- 01/04/2008
Regulated Activity Group 4
SUP 16.12.14
See Notes
- 01/01/2008
SUP 16.12.15
See Notes
Description of data item | Firms prudential category and applicable data items (note 1) | |||||||
BIPRU | Firms other than BIPRU firms | |||||||
730K | 125K and UCITS investment firms | 50K | IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 13 | UPRU | |
Annual accounts | No standard format | |||||||
Annual accountsof the mixed-activity holding company (note 10) | ||||||||
No standard format | ||||||||
Solvency statement (note 11 | No standard format | No standard format | ||||||
No standard format | ||||||||
Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | FSA029 (note 16) | FSA029 (note 16) | FSA029 | FSA029 (note 16) or Section A RMAR (note 17) | FSA029 (note 16) |
Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | FSA030 (note 16) | FSA030 (note 16) | FSA030 | FSA030 (note 16) or Section B RMAR (note 17) | FSA030 (note 16) |
Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA033 (note 16) | FSA034 or FSA035 (note 14 and 16) | FSA031 | FSA032 (note 14) or Section D1 and D2 RMAR (note 17) | FSA036 (note 16) |
Credit risk | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | |||||
Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | |||||
Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | |||||
Operational risk | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | |||||
Large exposures | FSA008 (note 2) | FSA008 (note 2) | FSA008 (note 2) | |||||
UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | |||||
Solo consolidation data | FSA016 | FSA016 | FSA016 | |||||
Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | |||||
Non-EEA sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | |||||
Threshold conditions | Section F RMAR (note 17) | |||||||
Volumes and type of business | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 |
Client money and client assets | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | Section C RMAR (note 17) or FSA039 | FSA039 |
CFTC | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 |
Asset managers that use hedge fund techniques | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 |
UCITS | FSA042 | FSA042 | FSA042 | FSA042 | FSA042 | FSA042 | FSA042 | FSA042 |
IRB portfolio risk | FSA045 (note 18) | FSA045 (note 18) | FSA045 (note 18) | |||||
Securitisation | FSA046 (note 19) | FSA046 (note 19) | FSA046 (note 19) | |||||
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 groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis. | |||||||
Note 3 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date. | |||||||
Note 4 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date. | |||||||
Note 5 | Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R. | |||||||
Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. | |||||||
Note 7 | This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approachesunder BIPRU 6 . | |||||||
Note 8 | Only applicable to
BIPRU investment firms
that are: (a) 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; and (b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) should 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. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | |||||||
Note 10 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | |||||||
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 | Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | |||||||
Note 13 | This does not apply to a firm subject to IPRU(INV) Chapter 13 which is 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 which is not an exempt CAD firm. | |||||||
Note 18 | Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4. | |||||||
Note 19 | Only applicable to firms that undertake securitisations . |
- 01/04/2008
SUP 16.12.16
See Notes
Data item | Firm's prudential category | ||||
BIPRU 730K firm | BIPRU 125K firm and UCITS investment firm | BIPRU 50K firm | Consolidated BIPRU investment firm | Firm other than BIPRU firms | |
Annual accounts | Annually | Annually | Annually | Annually | |
Annual accounts of the mixed-activity holding company | Annually | Annually | Annually | ||
Solvency statement | Annually | Annually | Annually | Annually | |
FSA001 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA002 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA003 | Monthly | Quarterly | Half yearly | Half yearly | |
FSA004 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA005 | Quarterly | Quarterly | Half yearly | Quarterly | |
FSA006 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA007 | Annual | Annual | Annual | Annual | |
FSA008 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA016 | Half yearly | Half yearly | Half yearly | ||
FSA018 | Quarterly | Quarterly | Quarterly | ||
FSA019 | Annually | Annually | Annually | Annually | |
FSA028 | Half yearly | Half yearly | Half yearly | ||
FSA029 | Quarterly | ||||
FSA030 | Quarterly | ||||
FSA031 | Quarterly | ||||
FSA032 | Quarterly | ||||
FSA033 | Quarterly | ||||
FSA034 | Quarterly | ||||
FSA035 | Quarterly | ||||
FSA036 | Quarterly | ||||
FSA038 | Half yearly | Half yearly | Half yearly | Half yearly | |
FSA039 | Half yearly | Half yearly | Half yearly | Half yearly | |
FSA040 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA041 | Annually | Annually | Annually | Annually | |
FSA042 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA045 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA046 | Half yearly | Half yearly | Half yearly | 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 | ||||
Note 1 | [deleted] | ||||
Note 2 | Annual regulated business revenue up to and including £5 million. | ||||
Note 3 | Annual regulated business revenue over £5 million. |
- 01/04/2008
SUP 16.12.17
See Notes
Data item | Monthly submission | Quarterly submission | Half yearly submission | Annual submission |
Annual accounts | 80 business days | |||
Annual accounts of the mixed-activity holding company | 7 months | |||
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 | |||
FSA008 | 20 business days (note 2); 45 business days (note 3) | |||
FSA016 | 30 business days | |||
FSA018 | 45 business days | |||
FSA019 | 2 months | |||
FSA028 | 30 business days | |||
FSA029 | 20 business days | 80 business days | ||
FSA030 | 20 business days | 80 business days | ||
FSA031 | 20 business days | |||
FSA032 | 20 business days | |||
FSA033 | 20 business days | 80 business days | ||
FSA034 | 20 business days | 80 business days | ||
FSA035 | 20 business days | 80 business days | ||
FSA036 | 20 business days | 80 business days | ||
FSA038 | 30 business days | |||
FSA039 | 30 business days | |||
FSA040 | 15 business days | |||
FSA041 | 30 business days | |||
FSA042 | 20 business days | |||
FSA045 | 20 business days | 30 business days (note 2); 45 business days (note 3) | ||
FSA046 | 30 business days (note 2); 45 business days (note 3) | |||
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 | ||
Section D1 and D2 RMAR | 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. |
- 01/04/2008
Regulated Activity Group 5
SUP 16.12.18
See Notes
- 01/01/2008
SUP 16.12.18A
See Notes
Description of data item | Data item (note 1) | Frequency | Submission deadline |
Annual accounts | No standard format | Annually | 80 business days |
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 |
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 is set out in SUP 16 Annex 19B. |
- 01/01/2008
Regulated Activity Group 6
SUP 16.12.19
See Notes
- 01/01/2008
SUP 16.12.19A
See Notes
Description of data item | Firm's prudential category and applicable data item (note 1) | ||||
IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 13 | UPRU | |
Annual accounts | No standard format | ||||
Solvency statement (note 6) | No standard format | No standard format | |||
Balance sheet | FSA029 (note 3) | FSA029 (note 3) | FSA029 | FSA029 (note 3) or Section A RMAR (note 7) | FSA029 (note 3) |
Income statement | FSA030 (note 3) | FSA030 (note 3) | FSA030 | FSA030 (note 3) or Section B RMAR (note 7) | FSA030 (note 3) |
Capital adequacy | FSA033 (note 3) | FSA034 or FSA035 (note 3 and 4) | FSA031 | FSA032 (note 5) or Section D1 and D2 RMAR (note 7) | FSA036 (note 3) |
Threshold conditions | Section F RMAR | ||||
Client money and client assets | FSA039 | FSA039 | FSA039 | Section C RMAR (note 7) or FSA039 | FSA039 |
CFTC | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 |
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. Guidance notes for completion of the data items are contained in SUP 16 Annex 25. | ||||
Note 2 | This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. | ||||
Note 3 | The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firm or firms subject to the small firms audit exemption) be audited before it is submitted. | ||||
Note 4 | 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 5 | FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. | ||||
Note 6 | Only applicable to a firm that is a partnership, when the report must be submitted by each partner. | ||||
Note 7 | This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. |
- 01/04/2008
SUP 16.12.20
See Notes
Annual accounts | Annually |
Annual reconciliation | Annually |
Solvency statement | Annually |
FSA029 | Quarterly |
FSA030 | Quarterly |
FSA031 | Quarterly |
FSA032 | Quarterly |
FSA033 | Quarterly |
FSA034 | Quarterly |
FSA035 | Quarterly |
FSA036 | Quarterly |
FSA039 | Half yearly |
FSA040 | 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 and D2 RMAR | 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. |
- 01/04/2008
SUP 16.12.21
See Notes
Data item | Quarterly submission | Half yearly submission | Annual submission |
Annual accounts | 80 business days | ||
Solvency statement | 3 months | ||
FSA029 | 20 business days | 80 business days | |
FSA030 | 20 business days | 80 business days | |
FSA031 | 20 business days | ||
FSA032 | 20 business days | ||
FSA033 | 20 business days | 80 business days | |
FSA034 | 20 business days | 80 business days | |
FSA035 | 20 business days | 80 business days | |
FSA036 | 20 business days | 80 business days | |
FSA039 | 30 business days | ||
FSA040 | 15 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 | |
Section D1 and D2 RMAR | 30 business days | 30 business days | |
Section F RMAR | 30 business days |
- 01/04/2008
Regulated Activity Group 7
SUP 16.12.22
See Notes
- 01/01/2008
SUP 16.12.22A
See Notes
Description of Data item | Firm prudential category and applicable data item (note 1) | ||||
BIPRU 730K firm | BIPRU 125K firm and UCITS investment firm | BIPRU 50K firm | IPRU(INV) Chapter 13 firms carrying out European-wide activities under MiFID | IPRU(INV) Chapter 13 firms not carrying out European-wide activities under MiFID | |
Annual accounts | No standard format | ||||
Annual accounts of the mixed-activity holding company (note 10) | No standard format | ||||
Solvency statement | No standard format (note 11) | ||||
Balance Sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | Section A RMAR | Section A RMAR |
Income Statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | Section B RMAR | Section B RMAR |
Capital Adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA031 | Section CAPITAL ADEQUACYD1 and D2 RMAR |
Credit risk | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | ||
Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | ||
Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | ||
Operational risk | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | ||
Large exposures | FSA008 (note 2) | FSA008 (note 2) | FSA008 (note 2) | ||
UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | ||
Solo consolidation data | FSA016 | FSA016 | FSA016 | ||
Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | ||
Non-EEA sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | ||
Professional indemnity insurance | Section E RMAR | Section E RMAR | Section E RMAR | Section E RMAR | Section E RMAR |
Threshold Conditions | Section F RMAR | Section F RMAR | Section F RMAR | Section F RMAR | Section F RMAR |
Training and Competence | Section G RMAR | Section G RMAR | Section G RMAR | Section G RMAR | Section G RMAR |
COB data | Section H RMAR | Section H RMAR | Section H RMAR | Section H RMAR | Section H RMAR |
Supplementary product sales data | Section I RMAR | Section I RMAR | Section I RMAR | Section I RMAR | Section I RMAR |
Client money and client assets | Section C RMAR | Section C RMAR | |||
Fees and levies | Section J RMAR | Section J RMAR | Section J RMAR | Section J RMAR | Section J RMAR |
IRB portfolio risk | FSA045 (note 13) | FSA045 (note 13) | FSA045 (note 13) | ||
Securitisation | FSA046 (note 14) | FSA046 (note 14) | FSA046 (note 14) | ||
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 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 in the case of the RMAR. | ||||
Note 2 | Firms that are members of a UK consolidation group subject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis. | ||||
Note 3 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date. |
||||
Note 4 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date. |
||||
Note 5 | Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R. | ||||
Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. | ||||
Note 7 | This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 6 . | ||||
Note 8 | Only applicable to BIPRU investment firms that are: (a) 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; (b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) should 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. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | ||||
Note 10 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | ||||
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 | Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | ||||
Note 13 | Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4. | ||||
Note 14 | Only applicable to firms that undertake securitisations. |
- 01/01/2008
SUP 16.12.23
See Notes
Data item | Frequency | ||||
Unconsolidated BIPRU investment firm | Solo consolidated BIPRU investment firm | Consolidated BIPRU investment firm | Annual regulated business revenue up to and including £5 million | Annual regulated business revenue over £5 million | |
Annual accounts | No standard format | ||||
Annual accounts of the mixed-activity holding company | No standard format | ||||
Solvency statement | No standard format | ||||
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 (note 2) | Monthly, quarterly or half yearly (note 2) | Half yearly | ||
FSA004 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
FSA005 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
FSA006 | Quarterly | Quarterly | Quarterly | ||
FSA007 | Annually | Annually | Annually | ||
FSA008 | Quarterly | Quarterly | Quarterly | ||
FSA016 | Half yearly | ||||
FSA018 | Quarterly | Quarterly | Quarterly | ||
FSA019 | Annually | Annually | Annually | ||
FSA028 | Half yearly | Half yearly | |||
FSA031 | Quarterly | Quarterly | |||
FSA045 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
FSA046 | Half yearly | Half yearly | Half yearly | ||
Section A RMAR | Half yearly | Quarterly | |||
Section B RMAR | Half yearly | Quarterly | |||
Section C RMAR | Half yearly | Quarterly | |||
Section D1 and D2 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 I RMAR | Half yearly | Half yearly | Half yearly | Half yearly | Half yearly |
Section J RMAR | Annually | Annually | Annually | Annually | Annually |
Note 1: |
BIPRU 730K firms and BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly. | ||||
Note 2 |
BIPRU 730K firms - monthly; BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly. |
- 01/01/2008
SUP 16.12.24
See Notes
Data item | Monthly submission | Quarterly submission | Half yearly submission | Annual submission |
Annual accounts | 80 business days | |||
Annual accounts of the mixed-activity holding company | 7 months | |||
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 | |||
FSA008 | 20 business days (note 1); 45 business days (note 2) | |||
FSA016 | 30 business days | |||
FSA018 | 45 business days | |||
FSA019 | 2 months | |||
FSA028 | 30 business days | |||
FSA031 | 20 business days | |||
FSA045 | 20 business days | 30 business days (note 1), 45 business days (note 2) | ||
FSA046 | 30 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 | ||
Section D1 and D2 RMAR | 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 I RMAR | 30 business days | |||
Section J RMAR | 30 business days | |||
Note 1 | For unconsolidated and solo consolidated reports | |||
Note 2 | For UK consolidation group reports |
- 01/01/2008
Regulated Activity Group 8
SUP 16.12.25
See Notes
- 01/01/2008
SUP 16.12.25A
See Notes
Description of data item | Firms prudential category and applicable data item (note 1) | |||||||
BIPRU | Firms other than BIPRU firms | |||||||
730K | 125K | 50K | IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 13 | UPRU | |
Annual accounts | No standard format | |||||||
Annual accounts of the mixed-activity holding company (note 10) | No standard format | |||||||
Solvency statement (note 11) | No standard format | No standard format | ||||||
Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | FSA029 (note 16) | FSA029 (note 16) | FSA029 | FSA029 (note 16)or Section A RMAR (note 17) | FSA029 (note 16) |
Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | FSA030 (note 16) | FSA030 (note 16) | FSA030 | FSA030 (note 16)orSection B RMAR (note 17) | FSA030 (note 16) |
Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA033 (note 16) | FSA034 or FSA035 (note 14 and 16) | FSA033 | FSA032 (note 15 or Section D1 and D2 RMAR (note 17) | FSA036 (note 16) |
Credit risk | FSA004 (note 2, 3) | FSA004 (note 2, 3) | FSA004 (note 2, 3) | |||||
Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | |||||
Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | |||||
Operational risk | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | |||||
Large exposures | FSA008 (note 2) | FSA008 (note 2) | FSA008 (note 2) | |||||
UK Integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | |||||
Solo consolidation data | FSA016 | FSA016 | FSA016 | |||||
Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | |||||
Non-EEA sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | |||||
Threshold conditions | Section F RMAR (note 17) | |||||||
Client money and client assets | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 or Section C RMAR (note 17) |
CFTC | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 | FSA040 |
IRB portfolio risk | FSA045 (note 18) | FSA045 (note 18) | FSA045 (note 18) | |||||
Securitisation | FSA046 (note 19) | FSA046 (note 19) | FSA046 (note 19) | |||||
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 groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis. | |||||||
Note 3 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date. | |||||||
Note 4 | This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date. | |||||||
Note 5 | Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R. | |||||||
Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. | |||||||
Note 7 | This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approachesunder BIPRU 6. | |||||||
Note 8 | Only applicable to
BIPRU investment firms
that are: (a) 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; (b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) should 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. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | |||||||
Note 10 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | |||||||
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 | Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | |||||||
Note 13 | This does not apply to firm subject to IPRU(INV) Chapter 13 which is 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 | The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted. | |||||||
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 to use the IRB approach and BIPRU 4. | |||||||
Note 19 | Only applicable to firms that undertake securitisations . |
- 01/04/2008
SUP 16.12.26
See Notes
BIPRU 730K firm | BIPRU 125K firm | BIPRU 50K firm | Consolidated BIPRU investment firm | Firms other than BIPRU firms | |
Annual accounts | Annually | Annually | Annually | Annually | |
Annual accountsof the mixed-activity holding company | Annually | Annually | Annually | Annually | |
Solvency statement | Annually | Annually | Annually | Annually | |
FSA001 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA002 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA003 | Monthly | Quarterly | Half yearly | Half yearly | |
FSA004 | Quarterly | Quarterly | Half yearly | Half yearly | |
FSA005 | Quarterly | Quarterly | Half yearly | Quarterly | |
FSA006 | Quarterly | Quarterly | Quarterly | ||
FSA007 | Annually | Annually | Annually | Annually | |
FSA008 | Quarterly | Quarterly | Quarterly | Quarterly | |
FSA016 | Half yearly | Half yearly | Half yearly | ||
FSA018 | Quarterly | Quarterly | Quarterly | ||
FSA019 | Annually | Annually | Annually | Annually | |
FSA028 | Half yearly | Half yearly | Half yearly | ||
FSA029 | Quarterly | ||||
FSA030 | Quarterly | ||||
FSA031 | Quarterly | ||||
FSA032 | Quarterly | ||||
FSA033 | Quarterly | ||||
FSA034 | Quarterly | ||||
FSA035 | Quarterly | ||||
FSA036 | 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 | |
FSA046 | Half yearly | Half yearly | Half yearly | 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 | ||||
Note 1 | [deleted] | ||||
Note 2 | Annual regulated business revenue up to and including £5 million. | ||||
Note 3 | Annual regulated business revenue over £5 million. |
- 01/04/2008
SUP 16.12.27
See Notes
Data item | Monthly submission | Quarterly submission | Half yearly submission | Annual submission |
Annual accounts | 80 business days | |||
Annual accounts of the mixed-activity holding company | As soon as available after the year end | |||
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 | 30 business days (note 1); 45 business days (note 2) | ||
FSA007 | 2 months | |||
FSA008 | 20 business days (note 1); 45 business days (note 2) | |||
FSA016 | 30 business days | |||
FSA018 | 45 business days | |||
FSA019 | 2 months | |||
FSA028 | 30 business days | |||
FSA029 | 20 business days | 80 business days | ||
FSA030 | 20 business days | 80 business days | ||
FSA031 | 20 business days | |||
FSA032 | 20 business days | |||
FSA033 | 20 business days | 80 business days | ||
FSA034 | 20 business days | 80 business days | ||
FSA035 | 20 business days | 80 business days | ||
FSA036 | 20 business days | 80 business days | ||
FSA039 | 30 business days | |||
FSA040 | 15 business days | |||
FSA045 | 20 business days | 30 business days (note 1); 45 business days (note 2) | ||
FSA046 | 30 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 | ||
Section D1 and D2 RMAR | 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 |
- 01/04/2008
Regulated Activity Group 9
SUP 16.12.28
See Notes
- 01/01/2008
SUP 16.12.28A
See Notes
Description of data item | Data item (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 | Section E RMAR | Half yearly | Half yearly | 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 |
COB data | Section H RMAR | Half yearly | Half yearly | 30 business days |
Supplementary product sales data | Section I RMAR | Annually | 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. |
- 01/01/2008
Regulated Activity Group 10
SUP 16.12.29
See Notes
- 01/01/2008
Authorised professional firms
SUP 16.12.30
See Notes
- 01/02/2008
SUP 16.12.30A
See Notes
- 01/01/2008
SUP 16.12.31
See Notes
Report | Return (note 1) | Frequency | 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'saccounting reference date. |
- 01/01/2008
Financial conglomerates
SUP 16.12.32
See Notes
- 01/01/2008
SUP 16.12.33
See Notes
Content of Report | Form (Note 1) | Frequency | Due Date |
Calculation of supplementary capital adequacy requirements in accordance with one of the four technical calculation methods | Note 2 | Note 5 | 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 PRU 8.4.35 R GENPRU 3.1.35 R where it applies | Note 6 | Note 5 | Note 5 |
Note 1 | When giving the report required, a firm must use the form indicated, if any. | ||
Note 2 | If Part 1 of GENPRU 3 Annex 1 GENPRU 3 Annex 1 (method 1), 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, and each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA how to do this. | ||
(1) a banking / investment conglomerate must use FSA003; and | |||
(2) an insurance conglomerate must use: (a) (where SUP 16.12.32R (1)(a) applies), Forms 1, 2 and 3 in Appendix 9.1 of IPRU(INS) prepared in accordance with IPRU (INS) 9.35(1); or (b) (in any other case),the Insurance Group Capital Adequacy Reporting Form (Form 95) in Appendix 9.9 of IPRU(INS) |
|||
For the purposes of (b), rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the insurance conglomerate were an insurance group. | |||
Note 3 | Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA 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 FSA 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. |
||
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 FSA is the co-ordinatorwill need to discuss with the FSA 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 FSA 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. |
||
Note 5 | The frequency and due date will be as follows: (1) banking / investment conglomerate: frequency is half-yearly with due date 45 business days after period end (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. |
||
Note 6 | Adequate information must be added as a separate item to the relevant form for sectoral reporting. |
- 01/01/2008
SUP 16 Annex 6R
Persistency report
- 01/12/2004
See Notes
Persistency Report - Forms/sup/sup_chapter16_annex6r.pdf
- 31/12/2007
SUP 16 Annex 9R
Annual questionnaire for authorised professional firms
- 01/12/2004
See Notes
Annual Questionnaire for Authorised Professional Firms - Forms/sup/sup_chapter16_annex9r.pdf
- 06/07/2007
SUP 16 Annex 10
Securities and Futures firms' reporting forms and requirements applying to their completion
- 01/12/2004
See Notes
Securities and Futures Firms' Reporting Forms and Requirements Applying to their Completion - Forms/sup/sup_chapter16_annex10r.pdf
- 01/05/2008
SUP 16 Annex 11
Guidance Notes on Completion of Securities and Futures Firms Reporting Forms
- 01/12/2004
See Notes
Guidance notes on completion of securities and futures firms' reporting forms - Forms/sup/sup_chapter16_annex11g.pdf
- 01/05/2007
SUP 16 Annex 12
Reports from trustees of AUTs and depositaries of ICVCs
- 01/12/2004
See Notes
Reports from trustees of AUTs and depositaries - Forms/sup/sup_chapter16_annex12g.pdf
- 18/04/2002
SUP 16 Annex 13
Return cover sheet
- 01/12/2004
See Notes
Return Cover Sheet - Forms/sup/sup_chapter16_annex13r.pdf
- 18/04/2002
SUP 16 Annex 14
Quarterly and annual returns for Credit Unions
- 01/12/2004
See Notes
Quarterly return - Forms/sup/sup_chapter16_annex14r.pdf
- 18/04/2002
SUP 16 Annex 15
Notes on completing the quarterly and annual returns for Credit Unions
- 01/12/2004
See Notes
Notes on completing the Quarterly Return (CQ) for credit unions - Forms/sup/sup_chapter16_annex15g.pdf
- 01/01/2007
SUP 16 Annex 16A
Standing data (See SUP 16.10.4 R)
- 01/04/2005
SUP 16 Annex 16A.1
See Notes
1. Name of the firm
2. Trading name(s) of the firm
3.
4. Registered office
5. Principal place of business
6. Website address
7. Telephone number
8. The name and email address of the principal compliance contact
B: Information about a firm on the FSA Register
9. Regulated activities for which a firm has permission
10. Whether the firm holds client money
11.
C: Other information about a firm
12.
13.
14. Name and address of firm's auditor
15. Legal status
16. Accounting reference date
- 01/04/2005
SUP 16 Annex 18
Annex 18
- 01/12/2004
SUP 16 Annex 18A
Retail Mediation Activities Return ('RMAR')
- 01/04/2005
See Notes
Retail Mediation Activities Return ('RMAR') - SUP Chapter 16 Annex 18A R
- 30/09/2008
SUP 16 Annex 18B
Notes for Completion of the Retail Mediation Activities Return ('RMAR')
- 01/04/2005
See Notes
Notes for Completion of the Retail Mediation Activities Return ('RMAR') - Forms/sup/sup_chapter16_annex18bg.pdf
- 06/06/2008
SUP 16 Annex 19A
Mortgage Lending and Administration Return ('MLAR')
- 01/04/2005
See Notes
Mortgage Lending and Administration Return ('MLAR') - Sup Chapter16 Annex19A R
- 01/04/2005
SUP 16 Annex 19B
Notes for Completion of the Mortgage Lending and Administration Return ('MLAR')
- 01/04/2005
See Notes
Notes for Completion of the Mortgage Lending and Administration Return ('MLAR') - Sup Chapter 16 Annex 19B G
- 01/04/2007
SUP 16 Annex 20
Products covered by the reporting requirement in SUP 16.11
- 01/04/2005
See Notes
Products covered by the reporting requirement in SUP 16.11 - Sup Chapter 16 Annex 20 G
- 06/04/2007
SUP 16 Annex 21
Reporting Fields
- 01/04/2005
See Notes
Reporting Fields - Sup Chapter 16 Annex 21 R
- 01/04/2007
SUP 16 Annex 24
Data items for SUP 16.7 and SUP 16.12
- 01/01/2007
See Notes
Data items for SUP 16.7 and SUP 16.12 - Sup Chapter 16 Annex 24 R
- 30/06/2008
SUP 16 Annex 25
Guidance notes for data items in SUP 16 Annex 24G
- 01/01/2007
See Notes
Guidance notes for data items in SUP 16 Annex 24G - Sup Chapter 16 Annex 25g
- 01/01/2009