FCA Handbook - SUP 16.12 Integrated Regulatory Reporting

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SUP 16.12 Integrated Regulatory Reporting

Application

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)
[deleted]
(1A)
[deleted]
(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 or 13 in accordance with IPRU(INV) 2.1.4R, or that is a CASS debt management firm, where SUP 16.12.4 R will apply in respect of the business the firm undertakes), which must (unless it is within (3A)) comply with SUP 16.12.30 R SUP 16.12.31 R;
(3A)
an authorised professional firm if the only regulated activity it carries on is credit-related regulated activity as a non-mainstream regulated activity; 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.
(5)
UK designated investment firms, which must comply with the reporting requirements in the PRA Rulebook.

Purpose

(1)
Principle 4 requires firms to maintain adequate financial resources. The prudential sourcebooks, which are contained in the Prudential Standards block in the Handbook, for firms engaged in regulated funeral plan activity (FPCOB), and for firms engaged in regulated pensions dashboard activity (PDCOB), set out the FCA's detailed capital adequacy requirements. By submitting regular data, firms enable the FCA to monitor their compliance with Principle 4 and their prudential requirements.
(2)
The data items submitted help the FCA 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 FCA 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 FCA has up-to-date information.

Reporting requirement

(1)
Any firm permitted to carry on any of the activities within each of the RAG s set out in column (1) of the table in SUP 16.12.4 R must:
1. (a)
  1. (i)
    unless (ii) or (iii) applies, submit to the FCA the duly completed data items or other items applicable to the firm as set out in the provision referred to in column (2) of that table;
  2. (ii)
    unless (iii) applies, where a firm is required to submit completed data items for more than one RAG, that firm must only submit the data item of the same name and purpose in respect of the lowest numbered RAG applicable to it, RAG 1 being the lowest and RAG 13 the highest;
  3. (iii)
    where a firm is, but for this rule, required to submit data items for more than one RAG and this includes the submission of data items in respect of fees, the FOS or FSCS levy, or threshold conditions, that firm must only submit these data items if they belong to the lowest numbered of the RAGs applicable to it;
  4. (iv)
    in the case of a non-EEA bank, or an EEA bank (whether or not it has permission for accepting deposits) other than one with permission for cross border services only, any data items submitted should, unless indicated otherwise, only cover the activities of the branch operation in the United Kingdom;
  in the format specified as applicable to the firm in the provision referred to in column (2);
2. (b)
  submit this information at the frequency and in respect of the periods set out in the provision referred to in column (3); and
3. (c)
  submit this information by the due date referred to in the provision referred to in column (4).
(2)
Unless (3) applies, any data item in (1) must be submitted by electronic means made available by the FCA;
(3)
Paragraph (2) does not apply to:
1. (a)
  [deleted]
2. (aa)
  [deleted]
3. (b)
  firms in RAG 2 in relation to the reporting requirements for RAG 2 activities (except the funeral plan provision activities); and
4. (c)
  those data items specified as "No standard format", where SUP 16.3.6 R to SUP 16.3.10 G will apply.
(4)
A firm that is a member of a financial conglomerate must also submit financial reports as required by SUP 16.12.32 R.

Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

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

(1)		(2)	(3)	(4)
RAG number	Regulated Activities	Provisions containing:
RAG number	Regulated Activities	applicable data items	reporting frequency/ period	due date

RAG 1	• accepting deposits • meeting of repayment claims • managing dormant asset funds (including the investment of such funds)	RAG 1 firms should complete their prudential reporting requirements as set out in the PRA Rulebook.
RAG 2.1	• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract • carrying out a funeral plan contract as provider	RAG 2.1 firms should complete their prudential reporting requirements as set out in the PRA Rulebook except firms carrying out funeral plan provision activities in relation to which SUP 16.12.8AR applies.
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 investments as principal • dealing in investments as agent • advising on investments (except P2P agreements) (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities) • advising on P2P agreements (when carried on exclusively with or for professional clients) • operating an electronic system for public offers of relevant securities	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 collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme • managing an AIF • managing a UK UCITS • operating an electronic system in relation to lending (FCA-authorised persons only)	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	• home finance administration or home finance providing activity • the activity of a P2P platform operator facilitating a home finance transaction, where the lender or provider does not require permission to enter into the transaction	SUP 16.12.18BR and SUP 16.12.18C R	SUP 16.12.18BR and SUP 16.12.18C R	SUP 16.12.18BR and SUP 16.12.18C R
RAG 6	• safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as trustee or depositary of an AIF • acting as trustee or depositary of a UK UCITS	SUP 16.12.19A R	SUP 16.12.20 R	SUP 16.12.21 R
RAG 7	• retail investment activities • advising on P2P agreements (except when carried on exclusively with or for professional clients) • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments	SUP 16.12.22A R	SUP 16.12.23A R	SUP 16.12.24AR
RAG 8	• making arrangements with a view to transactions in investments • operating a multilateral trading facility • operating an organised trading facility • providing targeted support	SUP 16.12.25AR	SUP 16.12.26 R	SUP 16.12.27 R
RAG 9	• home finance mediation activity • insurance distribution activity (non-investment insurance contracts)• funeral plan distribution	SUP 16.12.28A R	SUP 16.12.28A R	SUP 16.12.28A R
RAG 10	• the activities of an RIE	SUP 16.12.29 G	SUP 16.12.29 G	SUP 16.12.29 G
RAG 11	bidding in emissions auctions	SUP 16.12.29AR	SUP 16.12.29AR	SUP 16.12.29AR
RAG 12	• credit-related regulated activity	SUP 16.12.29C R	SUP 16.12.29C R	SUP 16.12.29C R
RAG 13	regulated pensions dashboard activity	SUP 16.12.29E	SUP 16.12.29E	SUP 16.12.29E

Investment firm group reporting

MIFIDPRU 9 contains reporting requirements for:

(1)
UK parent entities of investment firm groups that are subject to consolidation under MIFIDPRU 2.5; and
(2)
parent undertakings that are subject to the group capital test.

The reporting requirements apply even if the UK parent entity or parent undertaking is not an authorised person.

Regulated Activity Group 2.1

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

Description of data item	Data item (note 1)	Frequency	Submission deadline
Funeral plan conduct return	FPR001	Quarterly (note 2)	15 business days after the quarter end
Funeral plan financials return: providers	FPR003a	Half yearly (note 3)	80 business days after the half year end
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 50A. Guidance notes for the completion of the data items are set out in SUP 16 Annex 50B.
Note 2	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm’s accounting reference date. Quarters end on 31 March, 30 June, 30 September and 31 December.
Note 3	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm’s accounting reference date. The relevant half year periods end on 30 June and 31 December.

Regulated Activity Group 2.2

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

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

The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

	Member's adviser		the Society (note 1)
Description of data item	Frequency	Submission deadline	Description of data item	Frequency	Submission deadline
			Annual Lloyd's return	Annually	6 months after the Society's accounting reference date
			Syndicate accounts and reports (note 2)	Annually	6 months after the Society's accounting reference date
Quarterly reporting statement	Quarterly	15 business days after the quarter end
Balance Sheet
FSA001 (note 20) or	Quarterly or half yearly	(note 14)
FSA029	Quarterly (note 14)	(note 14)
Income Statement
FSA002 (note20), or	Quarterly or half yearly (note 14)	(note 14)
FSA030	Quarterly	(note 14)
Capital Adequacy
FSA003 (notes 4, 20) or	Monthly, quarterly or half yearly (note 14)	(note 14)
FSA033 (note 12) or	Quarterly	(note 14)
FSA034 (note 13) or	Quarterly	(note 14)
FSA035 (note 13)	Quarterly	(note 14)
Credit Risk
FSA004 (notes 5, 20)	Quarterly or half yearly (note 14)	(note 14)
Market Risk
FSA005 (notes 6, 20)	Quarterly or half yearly (note 14)	(note 14)




Large Exposures
FSA008 (note 20)	Quarterly	20 business days (note 19)










Note 1	The Society must prepare its reports in the format specified in IPRU(INS) Appendix 9.11, unless Note 2 applies.
Note 2	The Society must ensure that the annual syndicate accounts and reports are prepared in accordance with the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950).
Note 3	[deleted]
Note 4	Only firms subject to IPRU(INV) 4 report data item FSA003.
Note 5	This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 6	This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 7	[deleted]
Note 8	[deleted]
Note 9	[deleted]
Note 10	[deleted]
Note 11	[deleted]
Note 12	FSA033 is only applicable to firms subject to IPRU(INV) 3.
Note 13	Only applicable to firms subject to IPRU(INV) 5. FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.
Note 14	All UK consolidation group reports report half yearly on 45 business days submission. All other firms report monthly on 20 business days submission.
Note 15	[deleted]
Note 16	[deleted]
Note 17	[deleted]
Note 18	[deleted]
Note 19	UK consolidation group reports have 45 business days submission.
Note 20	Firms that are members of a UK consolidation group are also required to submit FSA001, FSA002, FSA003, FSA004, FSA005 and FSA008 on a UK consolidation group basis.
Note 21	[deleted]

A member’s adviser that is also a MIFIDPRU investment firm will also fall under one of the higher number RAGs that apply to MIFIDPRU investment firms. That means it will have to report data items in addition to those that it has to supply under RAG 2.2.

Regulated Activity Group 3

(1)
SUP 16.12.11 R to SUP 16.12.13 R do not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));
2. (b)
  an OPS firm;
3. (c)
  a local authority;
4. (d)
  a service company.
(2)
A PRA lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
(3)
A PRA service company must submit a copy of its annual audited financial statements within 6 months from its accounting reference date. However, the firm need only submit this if the report was audited as a result of a statutory provision other than the Act.

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

Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
	MIFIDPRU investment firms	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 13
Solvency statement	No standard format (note 4)	No standard format (note 6)	No standard format (note 4)
Balance sheet	FSA029 (note 2)	FSA029 (note 5)	FSA029	Section A RMAR
Income statement	FSA030 (note 2)	FSA030 (note 5)	FSA030	Section B RMAR
Capital adequacy	MIF001 (note 2 and 3)	FSA033 (note 5)	FSA034 or FSA035 or FIN071 (note 7)	Section D1 RMAR
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 13)
ICARA assessment questionnaire	MIF007 (note 3)

Client money and client assets				Section C RMAR
CFTC	FSA040 (note 8)	FSA040 (note 8)	FSA040 (note 8)	FSA040 (note 8)
Liquidity	MIF002 (notes 2, 3 and 10)
Metrics reporting	MIF003 (notes 2 and 3)
Concentration risk (non-K-CON)	MIF004 (notes 2, 3 and 11)
Concentration risk (K-CON)	MIF005 (notes 2, 3 and 11)
Group capital test	MIF006 (notes 3 and 12)
Liquidity Questionnaire	MLA-M (note 9)	MLA-M (note 9)	MLA-M (note 9)	MLA-M (note 9)
Note 1	All firms (except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9) must, when submitting the completed data item required, use the format of the data item set out in SUP 16 Annex 24R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25G.
Note 2	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 3	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 4	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 5	Except if the firm is an adviser (as referred to in IPRU-INV (3)-60(4)R).
Note 6	Only required in the case of an adviser (as referred to in IPRU-INV (3)-60(4)R)) that is a sole trader.
Note 7	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.
Note 8	Only applicable to firms granted a Part 30 exemption order and operating an arrangement to cover forward profits on the London Metals Exchange.
Note 9	Only applicable to RAG 3 firms carrying on home financing or home finance administration connected to regulated mortgage contracts, unless as at 26 April 2014 the firm’s Part 4A permission was and remains subject to a restriction preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts.
Note 10	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6.
Note 11	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 12	Only applicable to a parent undertaking to which the group capital test applies.
Note 13	Only applicable to firms that are collective portfolio management investment firms.

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

Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
[deleted]				[deleted]
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly

FSA040	Quarterly	Quarterly		Quarterly
FIN067	Quarterly (note 3)	Quarterly (note 3)
FIN071				Quarterly
MIF001	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF002	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF003	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF004	Quarterly (note 3)		Quarterly (note 3)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 3)	Quarterly (note 3)
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)

MLA-M	Quarterly	Quarterly	Quarterly	Quarterly
Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
Note 3	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 4	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days (note 1) 30 business days (note 2)
[deleted]	[deleted]
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days

FSA040	15 business days
FIN067	20 business days
FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
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 RMAR	30 business days	30 business days

MLA-M	20 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

Regulated Activity Group 4

(1)
SUP 16.12.15 R to SUP 16.12.17 R do not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
[deleted]

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

Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
		IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 11 (collective portfolio management firms only)	IPRU(INV) Chapter 12	IPRU(INV) Chapter 13
Solvency statement (note 2)	No standard format		No standard format	No standard format
Balance sheet	FSA029 (note 3)	FSA029	FSA029	FSA029	FSA029	Section A RMAR
Income statement	FSA030 (note 3)	FSA030	FSA030	FSA030	FSA030	Section B RMAR
Capital adequacy	MIF001 (note 3 and 4)	FSA033	FSA034 or FSA035 or FIN071 (note 5)	FIN066	FIN069	Section D1 RMAR
ICARA assessment questionnaire	MIF007 (note 4)
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 9)

Volumes and types of business	FSA038	FSA038	FSA038	FSA038		FSA038
Client money and client assets						Section C RMAR
Liquidity	MIF002 (notes 3, 4 and 6)
Metrics monitoring	MIF003 (notes 3 and 4)
Concentration risk (non-K-CON)	MIF004 (notes 3, 4 and 7)
Concentration risk (K-CON)	MIF005 (notes 3, 4 and 7)
Group capital test	MIF006 (notes 4 and 8)
Information on P2P agreements					FIN070
Note 1	All firms, except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9, must, when submitting the completed data item required, use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.
Note 2	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 3	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 4	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 5	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.
Note 6	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU [6].
Note 7	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 8	Only applicable to a parent undertaking to which the group capital test applies.
Note 9	Only applicable to firms that are collective portfolio management investment firms.

The applicable reporting frequencies for data items referred to in SUP 16.12.15 R are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
[deleted]				[deleted]
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly
FSA038	Half yearly	Half yearly		Half yearly

FIN067	Quarterly (note 3)	Quarterly (note 3)
FIN071				Quarterly
MIF001	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF002	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF003	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF004	Quarterly (note 3)		Quarterly (note 3)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 3)	Quarterly (note 3)
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)

Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
Note 3	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 4	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days
[deleted]	[deleted]
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days
FSA038		30 business days

FIN067	20 business days
FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
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 RMAR	30 business days	30 business days

Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

Regulated Activity Group 5

(1)
SUP 16.12.18B R and SUP 16.12.18C R do not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

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

Description of data item	Data item (note 1)	Frequency	Submission deadline
Balance Sheet	Sections A.1 and A.2 MLAR	Quarterly	20 business days
Income Statement	Sections B.0 and B.1 MLAR	Quarterly	20 business days
Capital Adequacy(notes 4 and 5)	Section C MLAR	Quarterly	20 business days
Lending - Business flow and rates	Section D MLAR	Quarterly	20 business days
Residential Lending to individuals - New business profile	Section E MLAR	Quarterly	20 business days
Lending - arrears analysis	Section F MLAR	Quarterly	20 business days
Mortgage Administration - Business Profile	Section G MLAR	Quarterly	20 business days
Mortgage Administration - Arrears analysis	Section H MLAR	Quarterly	20 business days
Analysis of loans to customers	Section A3 MLAR	Quarterly	20 business days
Provisions analysis	Section B2 MLAR	Quarterly	20 business days
Fees and Levies	Section J MLAR	Annually	30 business days
Sale and rent back	Section K MLAR	Annually	30 business days
Credit Risk (notes 2 and 4)	Section L MLAR	Quarterly	20 business days
Liquidity (notes 3 and 4)	Section M MLAR	Quarterly	20 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 19A. Guidance notes for the completion of the data items are set out in SUP 16 Annex 19B.
Note 2	Only applicable to a firm that has one or more exposures that satisfy the conditions set out in MIPRU 4.2A.4 R, and: - has permission to carry on any home financing which is connected to regulated mortgage contracts; or - has permission to carry on home financing and home finance administration which is connected to regulated mortgage contracts (and no other activity); or - has permission to carry on home finance administration which is connected to regulated mortgage contracts and has all or part of the home finance transactions that it administers on its balance sheet.
Note 3	Only applicable to a firm that: - is subject to MIPRU 4.2D; - has no restriction to its Part 4A permission preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts; and - has permission to carry on any home financing or home finance administration connected to regulated mortgage contracts.
Note 4	Not applicable if the firm exclusively carries on home finance administration or home finance providing activities in relation to second charge regulated mortgage contracts or legacy CCA mortgage contracts (or both). Also not applicable if the firm is a P2P platform operator facilitating home finance transactions.
Note 5	Only applicable to a firm that is subject to MIPRU 4.2 (Capital resources requirements).

Additional applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below for a firm carrying on home finance administration or home finance providing activities in relation to second charge regulated mortgage contracts. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

Description of data item	Data item (note 1)	Frequency	Submission deadline
Analysis of second charge loans to customers	Section A4 MLAR	Quarterly	20 business days
Second charge business flow and rates	Section D1 MLAR	Quarterly	20 business days
Second charge lending to individuals	Section E1 MLAR	Quarterly	20 business days
Second charge lending - arrears analysis	Section F1 MLAR	Quarterly	20 business days
Second charge mortgage administration – business profile	Section G1 MLAR	Quarterly	20 business days
Second charge mortgage administration - arrears analysis	Section H1 MLAR	Quarterly	20 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 19AA R. Guidance notes for the completion of the data items are set out in SUP 16 Annex 19B.

Regulated Activity Group 6

(1)
SUP 16.12.19A R to SUP 16.12.21 R do not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
[deleted]

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

Description of data item	Firms’ prudential category and applicable data items (note 1)
Description of data item	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 13
Solvency statement (note 6)		No standard format
Balance sheet	FSA029	FSA029	Section A RMAR
Income statement	FSA030	FSA030	Section B RMAR
Capital adequacy	FSA033	FSA034 or FSA035 or FIN071or FIN072 (note 4)	Section D1 RMAR

Client money and client assets			Section C RMAR
Pillar 2 questionnaire		FSA019 (note 8)
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	[deleted]
Note 3	[deleted]
Note 4	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R, unless the firm is the depositary of a UCITS scheme in which case, FIN072 must be completed.
Note 5	[deleted]
Note 6	Only applicable to a firm that is a partnership, when the report must be submitted by each partner.
Note 7	[deleted]
Note 8	Only applicable to a firm that is the depositary of a UCITS scheme.

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

Solvency statement	Annually
FSA019	Annually
FSA029	Quarterly
FSA030	Quarterly
[deleted]	[deleted]

FSA033	Quarterly
FSA034	Quarterly
FSA035	Quarterly

FIN071	Quarterly
FIN072	Quarterly
Section A RMAR	Half yearly (note 2) Quarterly (note 3)
Section B RMAR	Half yearly (note 2) Quarterly (note 3)
Section C RMAR	Half yearly (note 2) Quarterly (note 3)
Sections D1 and D2 RMAR	Half yearly (note 2) Quarterly (note 3)

Note 1	[deleted]
Note 2	Annual regulated business revenue up to and including £5 million.
Note 3	Annual regulated business revenue over £5 million.

Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA019			2 months
FSA029	20 business days
FSA030	20 business days
[deleted]	[deleted]

FSA033	20 business days
FSA034	20 business days
FSA035	20 business days


FSA040	15 business days
FIN071	20 business days
FIN072	20 business days
Section A RMAR	30 business days	30 business days
Section B RMAR	30 business days	30 business days
Section C RMAR	30 business days	30 business days
Sections D1 and D2 RMAR	30 business days	30 business days

Regulated Activity Group 7

(1)
SUP 16.12.22A R to SUP 16.12.24 R do not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
[deleted]

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

Description of data item	Firms’ prudential category and applicable data item (note 1)
Description of data item	MIFIDPRU investment firms	Firms subject to IPRU(INV) Chapter 13	Firms that are also in one or more of RAGs 2 to 6 and not subject to IPRU(INV) Chapter 13
Solvency statement	No standard format (note 2)
Balance sheet	FSA029 (note 3)	Section A RMAR
Income statement	FSA030 (note 3)	Section B RMAR
Capital adequacy	MIF001 (notes 3 and 6)	Section D1 RMAR (note 9)
Liquidity	MIF002 (notes 3, 4 and 6)
Metrics monitoring	MIF003 (notes 3 and 6)
Concentration risk (non-K-CON)	MIF004 (notes 3, 5 and 6)
Concentration risk (K-CON)	MIF005 (notes 3, 5 and 6)
Group capital test	MIF006 (notes 6 and 8)
ICARA assessment questionnaire	MIF007 (note 6)
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 10)
Professional indemnity insurance (note 11)	Section E RMAR	Section E RMAR	Section E RMAR

Training and competence	Section G RMAR	Section G RMAR	Section G RMAR
COBS data	Section H RMAR	Section H RMAR	Section H RMAR
Client money and client assets	Section C RMAR	Section C RMAR
Fees and levies	Section J RMAR	Section J RMAR
Adviser charges	Section K RMAR (note 7)	Section K RMAR (note 7)	Section K RMAR (note 7)
Pension transfer specialist advice	Section M RMAR (see note 12)	Section M RMAR (see note 12)	Section M RMAR (see note 12)
Note 1	When submitting the completed data item required, a firm (except a MIFIDPRU investment firm in relation to an item reported under MIFIDPRU 9) must use the format of the data item set out in SUP 16 Annex 24R, or SUP 16 Annex 18AR in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25, or SUP 16 Annex 18BG in the case of the RMAR.
Note 2	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 3	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 4	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6.
Note 5	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 6	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 7	This item only applies to firms that provide advice on retail investment products and P2P agreements.
Note 8	Only applicable to a parent undertaking to which the group capital test applies.
Note 9	Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete Section D1.
Note 10	Only applicable to firms that are collective portfolio management investment firms.
Note 11	This item only applies to firms that are subject to an FCA requirement to hold professional indemnity insurance.
Note 12	Only applicable to firms in relation to advice on the merits of a pension transfer or a pension conversion from pension arrangements with safeguarded benefits (other than guaranteed annuity rates).

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

Data item	Frequency
Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Solvency statement	Annually	Annually
FSA029	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly
FIN067	Quarterly	Quarterly
MIF001	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF002	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF003	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF004	Quarterly (note 1)		Quarterly (note 1)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 1)	Quarterly (note 1)
MIF007	Annually (note 2)	Annually (note 2)
Section A RMAR				Half yearly	Quarterly
Section B RMAR				Half yearly	Quarterly
Section C RMAR				Half yearly	Quarterly
Section D1 RMAR				Half yearly	Quarterly
Section E RMAR	Annually	Annually	Annually	Annually	Annually
Section G RMAR	Annually	Annually	Annually	Annually	Annually
Section H RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section J RMAR	Annually	Annually	Annually	Annually	Annually
Section K RMAR	Annually	Annually	Annually	Annually	Annually
Section M RMAR	Annually	Annually	Annually	Annually	Annually
Note 1	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 2	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

The applicable due dates for submission referred to in SUP 16.12.4R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.23AR, unless indicated otherwise.

Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days (note 1) 30 business days (note 2)
FIN067	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
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 RMAR	30 business days	30 business days
Section E RMAR			30 business days
Section G RMAR			30 business days
Section H RMAR		30 business days
Section J RMAR			30 business days
Section K RMAR		30 business days
Section M RMAR			30 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

Regulated Activity Group 8

(1)
SUP 16.12.25A R does not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));
2. (b)
  an OPS firm;
3. (c)
  a local authority;
4. (d)
  a service company.
(2)
[deleted]
(3)
[deleted]

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

Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
	MIFIDPRU investment firms	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 13
Solvency statement (note 2)	No standard format
Balance sheet	FSA029 (note 3)	FSA029	FSA029	Section A RMAR
Income statement	FSA030 (note 3)	FSA030	FSA030	Section B RMAR
Capital adequacy	MIF001 (notes 3 and 5)	FSA033	FSA034 or FSA035 or FIN071 (note 4)	Section D1 RMAR
Liquidity	MIF002 (notes 3 and 5)
Metrics monitoring	MIF003 (notes 3 and 5)
Concentration risk (non-K-CON)	MIF004 (notes 3, 5 and 7)
Concentration risk (K-CON)	MIF005 (notes 3, 5 and 7)
Group capital test	MIF006 (notes 5 and 6)
ICARA assessment questionnaire	MIF007 (note 5)

Client money and client assets				Section C RMAR
Note 1	All firms (except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9) when submitting the completed data item required, must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.
Note 2	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 3	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 4	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.
Note 5	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 6	Only applicable to a parent undertaking to which the group capital test applies.
Note 7	Only applicable to a non-SNI MIFIDPRU investment firm.

The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
[deleted]				[deleted]
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly

FIN071				Quarterly
MIF001	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF002	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF003	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF004	Quarterly (note 3)		Quarterly (note 3)
MIF005	Quarterly		Quarterly
MIF006	Quarterly	Quarterly
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)

Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
Note 3	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 4	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days (note 1) 30 business days (note 2)
[deleted]	[deleted]
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days

FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
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 RMAR	30 business days	30 business days

Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

Regulated Activity Group 9

(1)
SUP 16.12.28A R does not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority;
4. (d)
  a third party processor in respect of any home finance activity.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

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

Description of data item	Data item (note 1)	Frequency		Submission deadline
		Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Home finance mediation activity and insurance distribution activity
Balance Sheet	Section A RMAR	Half yearly	Quarterly	30 business days
Income Statement	Section B RMAR	Half yearly	Quarterly	30 business days
Capital Adequacy (note 3)	Section D1 RMAR	Half yearly	Quarterly	30 business days
Professional indemnity insurance (note 2)	Section E RMAR	Annually	Annually	30 business days
Training and Competence	Section G RMAR	Annually	Annually	30 business days
COBS data	Section H RMAR	Half yearly	Half yearly	30 business days
Supplementary product sales data	Section I RMAR	Half yearly	Annually	30 business days
Client money and client assets (note 3)	Section C RMAR	Half yearly	Quarterly	30 business days
Fees and levies	Section J RMAR	Annually	Annually	30 business days
Funeral plan distribution activity
Funeral plan financials return: distributors (note 4)]	FPR003b	Half yearly (note 5)		80 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.
Note 2	This item only applies to firms that may be subject to an FCA requirement to hold professional indemnity insurance.
Note 3	This item does not apply to firms who only carry on home finance mediation activities exclusively in relation to second charge regulated mortgage contracts or legacy CCA mortgage contracts (or both) and who are not otherwise expected to complete it by virtue of carrying out other regulated activities. This item also does not apply if the firm is a P2P platform operator facilitating home finance transactions and is not required to submit it by virtue of carrying out other regulated activities.
Note 4	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 50B. Guidance notes for the completion of the data item are set out in SUP 16 Annex 50B.
Note 5	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm’s accounting reference date. The relevant half year periods end on 30 June and 31 December.

Regulated Activity Group 10

RIEs have separate reporting as set out in REC.

Regulated Activity Group 11

A firm must submit the form contained in SUP 16 Annex 32R (Bidding in emissions auctions return) annually within 30 business days from its accounting reference date unless it is an exempt MiFID commodities firm that did not carry on any auction regulation bidding during the year to which that form relates.

Regulated Activity Group 12

SUP 16.12.29C R does not apply:

(1)
to a credit firm if the only credit-related regulated activity it carries on is providing credit references;
(2)
[deleted]
(2A)
to a firm if the only credit-related regulated activity it carries on is advising on regulated credit agreements for the acquisition of land;
(3)
with respect to credit-related regulated activity to the extent that it relates to credit agreements secured by a legal or equitable mortgage on land.

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

Description of data item	Data item (note 1)	Frequency		Submission deadline
		Annual revenue from credit-related regulated activities up to and including £5 million (note 2)	Annual revenue from credit-related regulated activities over £5 million
Financial data (note 3)	CCR001	Annually	Half yearly	30 business days
Volumes (note 4)	CCR002	Annually	Half yearly	30 business days
Lenders (note 5)	CCR003	Annually	Half yearly	30 business days
Debt management (note 6)				[deleted]
Client Money & Assets (note 7)				[deleted]
Debt collection (note 8)	CCR006	Annually	Half yearly	30 business days
Key data (note 9)	CCR007	Annually	Annually	30 business days
Credit broking websites (note 10)				[deleted]
Relevant ancillary credit firm (note 12)	CCR009	Annually	Half yearly	40 business days
Note 1	Except in relation to data item CCR009, when submitting the required data item, a firm must use the format of the data item set out in SUP 16 Annex 38A . Guidance notes for the completion of the data items are set out in SUP 16 Annex 38B . When submitting data item CCR009, a firm must use the format of the data item set out in SUP 16 Annex 38CR . Guidance notes for the completion of data item CCR009 are set out in SUP 16 Annex 38DG .
Note 2	References to revenue in SUP 16.12.29C R in relation to any firm do not include the amount of any repayment of any credit provided by that firm as lender.
Note 3	(a) Subject to (b) to (d) below, this data item applies to all credit firms. (b) This data item does not apply to a firm if the only credit-related regulated activity for which it has permission is operating an electronic system in relation to lending. (c) This data item does not apply to a firm required to submit a Balance Sheet, Income Statement or Capital Adequacy data item from a RAG other than RAG 12. (d) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months.
Note 4	(a) Subject to (b) below, this data item applies to all credit firms. (b) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months.
Note 5	This data item applies to all firms with permission for entering into a regulated credit agreement as lender or exercising, or having the right to exercise, the lender's rights and duties under a regulated credit agreement .
Note 6	[deleted]
Note 7	[deleted]
Note 8	This data item applies to a firm with permission to carry on debt collecting or operating an electronic system in relation to lending.
Note 9	(a) Subject to (b) and (c) below, this data item applies to a firm that has limited permission. (b) This data item does not apply to an authorised professional firm that is a CASS debt management firm. Such a firm is instead required to submit the other data items in SUP 16.12.29C R as appropriate. (c) This data item does not apply to a not-for-profit debt advice body that at any point in the last 12 months has held £1 million or more in client money or, as the case may be, projects that it will hold £1million or more in client money in the next 12 months. Such a not-for-profit debt advice body is instead required to submit data items CCR001, CCR002 and CCR009. (d) Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis.
Note 10	[deleted]
Note 11	[deleted]
Note 12	(a) This data item applies to a relevant ancillary credit firm. The data item CCR009 can be found in SUP 16 Annex 38CR. (b) Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant half-years end on the last business day of June and December. (c) A relevant ancillary credit firm with annual revenue from credit-related regulated activities of £5 million or less must complete data item CCR009 by reference to the annual reporting period beginning on 1 January and ending on 31 December. (d) A relevant ancillary credit firm with annual revenue from credit-related regulated activities of more than £5 million must complete data item CCR009 twice a year. (e) The submissions that a firm in (d) must make are in respect of: (i) the 6- month period beginning on 1 January and ending on 30 June; and (ii) the annual reporting period beginning on 1 January and ending on 31 December. (f) The first reporting period for a firm which is a relevant ancillary credit firm as at 7 May 2025 or which becomes a relevant ancillary credit firm before 1 January 2026 (regardless of its annual revenues from credit-related regulated activities ) is the annual period beginning on 1 January and ending on 31 December 2025. (g) The first reporting period for a firm which becomes a relevant ancillary credit firm on or after 1 January 2026 and on a date between 1 January and 30 June with annual revenue from credit-related regulated activities of £5 million or more is the 6- month period beginning on 1 January and ending on 30 June. (h) The first reporting period for a firm which becomes a relevant ancillary credit firm on or after 1 January 2026 and on a date between 1 January and 30 June with annual revenue from credit-related regulated activities of £5 million or less is the annual period beginning on 1 January and ending on 31 December. (i) The first reporting period for a firm which becomes a relevant ancillary credit firm on or after 1 January 2026 and on a date between 1 July and 31 December is the annual period beginning on 1 January and ending on 31 December.

Regulated Activity Group 13

SUP 16.12.29ER does not apply to a local authority.

Description of data item	Data item (Note)	Frequency	Submission deadline
Balance sheet	Section A FIN075	Half yearly	30 business days after the half year end
Profit and loss account	Section B FIN075	Half yearly	30 business days after the half year end
Audited accounts	Section C FIN075	Half yearly	30 business days after the half year end
Core capital resources requirement	Section D FIN075	Half yearly	30 business days after the half year end
Capital resources	Section E FIN075	Half yearly	30 business days after the half year end
Capital adequacy position	Section F FIN075	Half yearly	30 business days after the half year end
Note: When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 57R. Guidance notes for the completion of the data items are set out in SUP 16 Annex 58G.

Authorised professional firms

(1)
An authorised professional firm, other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R, or one that is a CASS debt management firm or one that carries on only credit-related regulated activity as a non-mainstream regulated activity, must submit an annual questionnaire, contained in SUP 16 Annex 9R, unless:
1. (a)
  its only regulated activities are one or more of:
  1. (i)
    insurance distribution;
  2. (ii)
    mortgage mediation;
  3. (iii)
    retail investment;
  4. (iv)
    mortgage lending;
  5. (v)
    mortgage administration;
  6. (vi)
    funeral plan distribution; or
2. (b)
  its "main business" as determined by IPRU(INV) 2.1.2R(3) is advising on, or arranging deals in, packaged products, or managing investments for private customers;
in which case the authorised professional firm must complete the appropriate report specified in SUP 16.12.31 R.
(2)
The due date for submission of the annual questionnaire is four months after the firm's accounting reference date.
(2A)
Guidance on the completion of the annual questionnaire contained in SUP 16 Annex 9R is set out in SUP 16 Annex 9AG.
(3)
An authorised professional firm must also, where applicable, submit the other report to the FCA in accordance with SUP 16.12.31 R in respect of the other regulated activities it undertakes under (1)(a).

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

An authorised professional firm that is a CASS debt management firm and is not within SUP 16.12.1G (3A) must complete the appropriate reports specified in SUP 16.12.4 R and SUP 16.12.29C R.

Table of data items from an authorised professional firm

Report	Return (note 1)	Frequency (Note 4)	Due date
Adequate information relating to the following activities:	RMAR (Note 3)	Quarterly for sections A to D for larger firms, subject to Note 3 exemptions (note 2) Annually for sections E, G, and M Otherwise, half-yearly	30 business days after reporting period ends
(1) insurance distribution 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 2.1.2R(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 distribution activity, mortgage mediation activity and retail investment activity.
Note 3	A firm which submits an MLAR is not required to submit sections A and B of the RMAR.
Note 4	Reporting dates are calculated from a firm's accounting reference date.

Financial conglomerates

(1)
A firm that is a member of a financial conglomerate must submit financial reports to the FCA in accordance with the table in SUP 16.12.33 R if:
1. (a)
  it is at the head of a financial conglomerate; or
2. (b)
  its Part 4A permission contains a relevant requirement.
(2)
In (1)(b), a relevant requirement is one which:
1. (a)
  applies SUP 16.12.33 R to the firm; or
2. (b)
  applies SUP 16.12.33 R to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under this rule (as if the rule applied to it).

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 three technical calculation methods	Note 2	Note 5 Yearly	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	Note 6	Note 5	Note 5
Note 1	When giving the report required, a firm must use the form indicated, if any.
Note 2	In respect of FCA-authorised persons, if Part 1 of GENPRU3 Annex 1 (method 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 used and each financial conglomerate for which the FCA is the co-ordinator must discuss with the FCA the form which this reporting will take and the extent to which verification by an auditor will be required.



Note 3	Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FCA is the co-ordinator must discuss with the FCA 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 FCA 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 FCA is the co-ordinator must discuss with the FCA the form of the information to be reported. This should mean that the 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 FCA will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interest, 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 and investment services conglomerate; frequency is yearly with due date 45 business days after period end; and (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.