Banks, building societies and investment firms

The Prudential Regulation Authority (PRA) is responsible for the prudential regulation of banks, building societies and designated investment firms. Most of these firms are covered by the Capital Requirements Directive (CRD).

Subject to any transitional relief, forms and templates applicable before 11pm Thursday 31 December 2020 should be read in conjunction with Supervisory Statement (SS) 2/19, which sets out how the PRA expects firms to interpret EU-based references in reporting and disclosure requirements and regulatory transactions forms.

In this section

Until further notice, we request that returns that would otherwise be sent by post are instead submitted via email to regulatoryreporting@bankofengland.co.uk. Please note that this request applies to all CRR firms.

How to report

Capital + 

Firms subject to Capital+ reporting requirements will use the Bank of England's Electronic Data Submission (BEEDS) portal to submit the relevant Capital+ returns.

Reporting via RegData

Firms will receive a schedule telling them which reports are due and when. Capital Requirements Directive firms submit most of the regulatory reports required by the Regulatory Reporting, Close Links and Change in Control parts of the PRA Rulebook using RegData.

RegData | FCA

Remuneration data

CRD firms should submit their High Earners and Remuneration Benchmarking reports via RegData. For further information please email to RemunerationData@bankofengland.co.uk.

Capital instruments: pre-issuance notification

See Capital instruments: Pre-Issuance Notification for information and the notification form.

Financial Reporting (FINREP) notifications

Firms required to report financial information (FINREP) under Rule 7.1 in the Regulatory Reporting Part of the PRA Rulebook must notify the PRA. Firms may use this notification form to do so. The form can be emailed to FinrepNotifications@bankofengland.co.uk.

Firms requesting to report any of the following templates according to their accounting reference date (ARD) should use the notification form below to do so. The form should be emailed to FinrepNotifications@bankofengland.co.uk.

  1. Please see Appendix 8 of SS34/15 for a full list of UK FINREP templates and related reporting instructions;
  2. PRA104 - PRA107; and
  3. RFB003 - RFB004.

Request to report financial information on ARD linked basis

We will continue to take into account the quality and timeliness of firm's CRD IV regulatory returns when assessing firm's risk management and controls. We may require firms to take mitigating actions or increase capital and liquidity add-ons if they submit poor quality data.

Data items, instructions and taxonomy

This section provides details of data items firms submit to the PRA, and supporting instructions and taxonomy including:

As per CP5/21 and PS17/21, and finalised in PS22/21, the PRA has implemented the EBA Taxonomy 3.0 for firms to use from 1 January 2022. Firms should be using this taxonomy to meet the reporting requirements set out in the PS17/21. Any future changes to CRR reporting requirements will be subject to PRA public consultation process, as set out in FSMA.

The PRA has implemented EBA Taxonomy 2.10 for COR013 resolution reporting. Any future changes to BRRD reporting requirements will also be subject to PRA public consultation process.

Changes to validation rules are released periodically by the EBA. The Bank will implement any validation changes that relate to EBA Taxonomy 3.0 or previous taxonomy versions, for as long as these packages are used to meet reporting requirements.

Subsequent EBA taxonomies should only be implemented by firms if indicated during the PRA public consultation process for future reporting changes.

 

CRR data items and instructions

The Capital Requirements Regulation (CRR) scope, thresholds, reference dates and remittance dates can be found in the Reporting (CRR) Part of the PRA Rulebook. This section lists CRR data items and instructions and links to the CRR taxonomy. Further information about the CRR taxonomy can be found on the Financial Conduct Authority's COREP and FINREP reporting webpage.

  • Name Data item  Instructions  Effective date 
    Annexes I + II  Reporting on own funds and own funds requirements   Annex I Annex II  1 January 2022 
    Annex III + V  Reporting financial information according to IFRS   Annex III Annex V  1 January 2022 
    Annex IV + V  Reporting financial information according to national accounting frameworks  Annex IV  Annex V  1 January 2022 
    Annex VI + VII  Reporting on losses stemming from lending collateralised by immovable property  Annex VI  Annex VII  1 January 2022 
    Annex VIII + IX  Reporting on large exposures and concentration risk  Annex VIII  Annex IX  1 January 2022 
    Annex XII + XIII  Reporting on net stable funding ratio  Annex XII  Annex XIII  1 January 2022 
    Annex XVI + XVII   Reporting on asset encumbrance  Annex XVI  Annex XVII  1 January 2022
    Annex XVIII + XIX  Reporting on additional liquidity monitoring metrics  Annex XVIII  Annex XIX  1 January 2022 
    Annex XX + XXI  Reporting on counterbalancing capacity  Annex XX  Annex XXI  1 January 2022 
    Annex XXIV + XXV  Reporting on liquidity  Annex XXIV  Annex XXV  1 January 2022 
    Annex XXVI + XXVII  Supplementary reporting for the purpose of identifying and assigning G-SII buffer rates  Annex XXVI 

    Annex XXVII

     

    		  1 January 2022

  • Form Name Description Templates and instructions
    COR001 Own Funds  
  • See EBA website
    		•
    COR002 Large exposures
    COR003 Net Stable Funding
    COR005 Asset Encumbrance
    COR008 ALMM Counterbalancing
    COR009a Supervisory Benchmarking Portfolio Credit Risk (SBP CR)^
    COR009b  Supervisory Benchmarking Portfolio Risk Measures (SBP RM) 
    COR010 Supervisory Benchmarking Portfolio Credit Risk (SBP CR)^
    COR011 Liquidity coverage ratio (Delegated Act)
    COR012 Additional liquidity monitoring metrics - combined
    COR013 Resolution*
    COR014  Remuneration Benchmarking 
    COR015  Remuneration High Earners 
    COR016  G-SII 
    LIQ001  Funding Plans 
    FRP001 Financial Reporting (FINREP)

    ^Firms are not required to report COR009 and COR010 for 2022 and 2023. For further details, please see the PRA statement on supervisory benchmarking exercise relating to capital internal models.

    *The requirement to report COR013 is mandated by the Bank Recovery and Resolution Directive (BRRD), not the CRR.

  • Name    Data item  Instructions  Effective date 
    Annexes I + II  Disclosure of key metric and overview of risk weighted exposure amounts  Annex I Annex II 1 January 2022 
    Annexes III + IV Disclosure of risk management objectives and policies  Annex III  Annex IV  1 January 2022  
    Annexes V + VI  Disclosure of the scope of application  Annex V Annex VI 1 January 2022  
    Annexes VII + VIII Disclosure of own funds  Annex VII Annex VIII 1 January 2022  
    Annexes IX + X  Disclosure of countercyclical capital buffers  Annex IX Annex X 1 January 2022  
    Annexes XI + XII  Disclosure of the leverage ratio  Annex XI Annex XII 1 January 2022  
    Annexes XIII + XIV Disclosure of liquidity requirements  Annex XIII Annex XIV 1 January 2022  
    Annexes XV + XVI  Disclosure of credit risk quality  Annex XV Annex XVI 1 January 2022  
    Annexes XVII + XVIII  Disclosure of the use of credit risk mitigation techniques  Annex XVII Annex XVIII  1 January 2022  
    Annexes XIX + XX  Disclosure of the use of the standardised approach  Annex XIX Annex XX 1 January 2022  
    Annexes XXI + XXII  Disclosure of the use of the IRB approach to credit risk  Annex XXI  Annex XXII 1 January 2022  
    Annexes XXIII + XXIV  Disclosure of specialised lending  Annex XXIII  Annex XXIV 1 January 2022  
    Annexes XXV + XXVI  Disclosure of exposures to counterparty credit risk  Annex XXV Annex XXVI 1 January 2022  
    Annexes XXVII + XXVIII  Disclosure of exposures to securitisation positions  Annex XXVII Annex XXVIII 1 January 2022  
    Annexes XXIX + XXX Disclosure of use of standardised approach and internal model for market risk  Annex XXIX Annex XXX  1 January 2022  
    Annexes XXXI + XXXII Disclosure of operational risk  Annex XXXI  Annex XXXII  1 January 2022  
    Annexes XXXIII + XXXIV Disclosure of remuneration policy  Annex XXXIII Annex XXXIV 1 January 2022  
    Annexes XXXV + XXXVI  Disclosure of encumbered and unencumbered assets  Annex XXXV Annex XXXVI 1 January 2022  
    Annexes XXXVII + XXXVIII Disclosure of interest rate risk in the banking book (IRRBB)  Annex XXXVII Annex XXXVIII 1 January 2022  

UK reporting data items and instructions

The table below outlines data items, instructions and their effective date.

Reporting of PRA110

In this section, we include key updates and information related to the reporting of PRA110.

24 September 2020: We published one update (Version 02.04) to the PRA110 liquidity metric monitoring tool (PRA110 LMM tool), following feedback received on the previous version published on Thursday 5 March 2020. Version 2.04 of the PRA110 LMM tool also includes the enhanced wholesale only stress. Please see the ‘Liquidity tools – supervisory tools’ web page for more information. 

4 September 2020: We published Policy Statement 20/20 ‘Responses to Chapters 2 to 7 of CP3/20 ‘Occasional Consultation Paper’’, which made changes to the PRA110 instructions. These changes take effect on Friday 4 September 2020.

  • 5 March 2020: We published two updates (Version 01.05 and Version 02.03) to the PRA110 liquidity metric monitoring tool (PRA110 LMM tool), following feedback received on the previous versions published on Friday 1 November 2019. Please note that we do not intend to routinely publish further updates of the PRA110 LMM tool that corresponds to the PRA110 template in effect before Wednesday 1 January 2020 (ie PRA110 LMM Version 01.05). Please see Liquidity tools – supervisory tools for more information.

    17 December 2019: We published: Policy Statement 26/19 ‘Pillar 2 liquidity: PRA110 reporting frequency threshold’, relevant to PRA-authorised UK banks, building societies, and PRA-designated UK investment firms. This includes amendments to the reporting part of the Rulebook and an update to Supervisory Statement (SS) 24/15 ‘The PRA’s approach to supervising liquidity and funding risks’. The implementation date is Friday 1 May 2020.

    3 October 2019: We published:

    24 September 2019: We published version 3.2.1 of the Bank of England Banking XBRL taxonomy as a corrective release. Version 3.2.0 has been withdrawn and must not be used for reporting. 

    Additionally, we published a public working draft (PWD) of version 3.3.0 of the Bank of England Banking XBRL taxonomy to support collection of Capital+ and ring-fencing reporting, alongside related technical artefacts. The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’. We invite feedback, particularly from firms and software vendors, on the PWD of the taxonomy and DPM artefacts by Monday 7 October 2019. We will aim to publish the updated Banking XBRL taxonomy by end January 2020. See the Taxonomy section below.

    30 August 2019: We published:

      1 July 2019: The implementation of PRA110 and the dual reporting period with FSA047 and FSA048 started. Firms are advised to continue to familiarise themselves with the policy, template and instructions.

      GABRIEL schedules have been updated to reflect the implementation of PRA110. For applicable firms PRA110 will be added onto their schedules. As set out in Policy Statement 1/19 ‘Liquidity reporting: FSA047 and FSA048, and PRA110’, the reporting frequency criteria is a follows:

      • A large firm is a firm with total assets (on individual or group basis) of more than €30 billion. Reporting frequency is weekly.
      • A small firm is a firm with total assets (on individual or group basis) €30 billion or less. Reporting frequency is monthly.

      FSA047/048 schedules will be brought in line with the new PRA110 schedules. As a reminder the reporting periods are as follows:

      • The reporting period for large firms is weekly with a remittance period of 2 business days for PRA110 (up to 31 October, and then becomes 1 business day) and 1 business day for FSA047/048.
      • The reporting period for ‘small firms’ is monthly with a remittance period of 15 business days.

      Firms are also reminded to refer to the most recent Q&A on the template and instructions – see the update on 25 June for version 6, and submit any questions that are not covered to their PRA supervisor, copying in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk. Please note, we are unable to reply to all individual emails, however, we will consider all questions received.

      25 June 2019: We published:

      • Consultation Paper 14/19 ‘Pillar 2 liquidity: PRA110 reporting frequency threshold’, relevant to PRA-authorised UK banks, building societies, and PRA-designated UK investment firms, referred to collectively as ‘firms’ with total assets of £5 billion or above, calculated in accordance with Council Directive 86/635/EEC. This consultation closes on Friday 27 September 2019.
      • Version 6 of the PRA110 Q&A. To be helpful to readers, new or updated Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes version 5 published on 19 March 2019. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk. 

      We would like to thank those firms that participated in the PRA110 interim reporting. The submissions and queries raised by those firms allowed us to: ensure that firms are able to submit PRA110 through GABRIEL; and produce a series of Q&As to help firms with the submission of the PRA110 template. Where needed, we were able to provide individual firms with feedback on their interim reporting returns and enable them to improve the data quality of their returns ahead of implementation. As mentioned above, firms are encouraged to email any further questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk. 

      PRA110 will come into effect from Monday 1 July 2019 with the frequency of submission (weekly or monthly) determined by each firm’s category. To make it easier for firms and to avoid confusion of overlapping submission dates, interim reporting will finish with the end of May data point (received Friday 21 June 2019). We will not be requesting June data (which would be due in July) from any of firms participating in the interim reporting. This will be removed from the GABRIEL submission schedule.

      17 June 2019: We published:

      • Policy Statement 13/19 ‘Pillar 2 liquidity: Updates to the framework’ which includes final policy. 
        Annex A of the final rules instrument, the updated Statement of Policy, the updated Supervisory Statement (SS) 24/15, and updated SS34/15 will take effect from 1 July 2019. Annex B of the rules instrument, and the updated PRA110 template and instructions will take effect from 1 January 2020 (see table above).
      • Version 5 of the PRA 110 Q&A. To be helpful to readers, new or updated Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes version 4 published on 19 March 2019. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk. 

      31 May 2019: On 1 June 2019 there will be one month to go until the implementation of PRA110 on 1 July 2019 and the dual reporting period with FSA047 and FSA048. Firms are advised to continue to familiarise themselves with the policy, template and instructions. Firms are also reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered to their PRA supervisor, copying in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk. Please note, we are unable to reply to all individual emails, however, we will consider all questions received.

      As part of our work on the Pillar 2 liquidity framework, including the introduction of PRA110 reporting by firms from 1 July 2019, we published Version 1 of the PRA110 liquidity metric monitor tool (PRA110 LMM tool). It is published to assist firms in the same way as the LMM for FSA047 and FSA048. It is for information only and must not be used to submit regulatory returns required by our rules. The PRA110 LMM tool may be updated after the publication of the final policy following Consultation Paper 6/19 ‘Pillar 2 liquidity: Updates to the framework’ if required, to align with an updated PRA110 reporting template.

      1 May 2019: There are two months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms are advised to continue to familiarise themselves with the policy, template and instructions. Firms are also reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered to their PRA supervisor, copying in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. Please note, we are unable to reply to all individual emails, however, we will consider all questions received. 

      1 April 2019: There are three months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms are reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered to their PRA supervisor, and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. Firms are also advised to continue to familiarise themselves with the policy, and template and instructions, to prepare for implementation on 1 July 2019.  

      19 March 2019: We published Consultation Paper (CP) 6/19 ‘Pillar 2 liquidity: Updates to the framework’. The CP is relevant to UK banks, building societies, PRA-designated investment firms and non-EU EEA banks, and includes proposals to update: the PRA110 template and reporting instructions; Statement of Policy ‘Pillar 2 liquidity’; Supervisory Statement 24/15 ‘The PRA’s approach to supervising liquidity and funding risks’; SS34/15 ‘Guidelines for completing regulatory reports’; and the Regulatory Reporting Part of the PRA Rulebook. This consultation closes on Friday 19 April 2019.

      We also published version 4 of the PRA110 Q&As. To be helpful to readers, new or updated Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes the version previously published on 14 December 2018. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. 

      PRA110 reporting template and instructions: Q&As

      1 March 2019: There are four months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms are reminded that from 1 July 2019 there will be:

      • a reduction in the reporting frequency of the FSA047 and FSA048 liquidity reports to align with that of the PRA110 liquidity report, in cases where it would otherwise differ; and
      • an extension of the submission deadline for those firms that would report the PRA110 on a weekly basis in business-as-usual conditions from one business day to two business days from Monday 1 July 2019 until Thursday 31 October 2019. 

      Firms are reminded to refer to the most recent Q&A’s on the template and instructions, and submit any questions that are not covered to their PRA supervisor, and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. Firms are also advised to continue to familiarise themselves with the policy, and template and instructions, to prepare for implementation on 1 July 2019. 

      1 February 2019: There are five months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms taking part in interim reporting are reminded to refer to the most recent Q&A’s on the template and instructions, and submit any questions that are not covered to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. All other firms are reminded to continue to familiarise themselves with the policy, template and instructions, including the Q&As, to prepare for implementation on 1 July 2019.

      8 January 2019: We published PS1/19 ‘Liquidity reporting: FSA047, FSA048, and PRA110’ and updated SS34/15 ‘Guidelines for completing regulatory reports’. The final policy confirms: 

      • delay in terminating the FSA047 and FSA048 for six months from Monday 1 July 2019; 
      • reduction in the reporting frequency of the FSA047 and FSA048 liquidity reports to align with that of the PRA110 liquidity report, in cases where it would otherwise differ, from Monday 1 July 2019; and
      • extension of the submission deadline for those firms that would report the PRA110 on a weekly basis in business-as-usual conditions from one business day to two business days from Monday 1 July 2019 until Thursday 31 October 2019. 

      8 January 2019: There are six months to go until the implementation of PRA110 on 1 July 2019. Firms taking part in interim reporting are reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered. All other firms should continue to familiarise themselves with the policy, template and instructions, including the Q&As, to prepare for implementation on 1 July 2019. 

      14 December 2018: We published version 3 of the PRA110 Q&As which has been updated to include additional Q&A in existing sections, as well as a new section on contingencies. To be helpful to readers, new Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes the version previously published on Friday 9 November 2018. The Q&As are in response to a number of additional questions from firms regarding the template and reporting instructions following publication of Policy Statement (PS) 2/18 ‘Pillar 2 liquidity’. We will continue to publish Q&As periodically, where questions received highlight a need to clarify the reporting instructions or rules. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

      PRA110 reporting template and instructions: Q&As

      9 November 2018: On Friday 14 December this document was superseded by version 3 – please see the update above. We published version 2 of the PRA110 Q&As which has been updated covering responses on questions related to: technical implementation; the LCR weights; and memorandum items rows. To be helpful to readers, new Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes the version previously published on 28 September 2018. The Q&As are in response to a number of additional questions from firms regarding the template and reporting instructions following publication of Policy Statement (PS) 2/18 ‘Pillar 2 liquidity’. We will continue to publish Q&As periodically, where questions received highlight a need to clarify the reporting instructions or rules. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

      PRA110 reporting template and instructions: Q&As

      12 October 2018: We published Consultation Paper (CP) 22/18 ‘Liquidity reporting: FSA047 and FSA048’. This CP is relevant to banks, building societies, and PRA-designated investment firms. This consultation closes on Monday 12 November 2018. The PRA invites feedback on the proposals set out in this consultation. Please address any comments or enquiries to CP22_18@bankofengland.co.uk.

      28 September 2018: On Friday 9 November this document was superseded by version 2 – please see the update above. Following the publication of the final PRA110 template and associated reporting instructions in Policy Statement (PS) 2/18 ‘Pillar 2 liquidity’ , we have received a number of additional questions from firms regarding the template and reporting instructions. We have decided to publish answers to these questions (‘Q&As’) periodically, where questions received highlight a need to clarify the reporting instructions or rules. This document is version 1 of the PRA110 Q&As and covers responses on questions related to monetisation rows.

      28 September 2018: On Thursday 12 July 2018, we communicated that during the interim reporting for the PRA110 reporting template firms should submit the returns on an all-currency basis and for the three single largest material currencies, or fewer if appropriate. Having considered feedback from firms, we have reviewed the currency reporting basis for the interim reporting period: firms should only submit on an all-currency basis and for US Dollars (USD), where USD is a material currency. With the exception of the extra time for firms to make their first submission on Friday 30 November 2018 (to implement the hotfix issued on Friday 31 August), all other aspects of the interim reporting period communicated on Thursday 12 July 2018 are unchanged. These include that firms should submit PRA110 in the XBRL format via GABRIEL, for material UK subsidiaries only.

      Please email any questions to your supervisors and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

      31 August 2018: To assist firms with their submission of PRA110, we published a taxonomy release note alongside v3.1.1 of our XBRL taxonomy, data point model (DPM) and taxonomy validations – see the Taxonomy section.

      12 July 2018: Following our email to participating firms, we provided further information on the timing and basis of interim reporting for the introduction of PRA110.

      By way of background, in Policy Statement 2/18 ‘Pillar 2 liquidity’ the PRA introduced methodologies for the assessment of Pillar 2 liquidity risks and a cashflow mismatch risk (CFMR) framework. PRA110 is the new reporting template associated with the CFMR. On 17 January 2018, we updated this webpage to set out that, due to the postponement of the introduction of the PRA110 from 1 January 2019 to 1 July 2019, the interim reporting period would similarly be postponed until September 2018 at the earliest. Specific firms have been contacted to let them know of our intention to commence interim test reporting of the PRA110 and to request their firm’s participation. This update provides additional information on the timing and basis of interim reporting for participating firms.  

      Interim reporting timelines and approach

      Data submissions for the testing period will commence with end October 2018 data being collected in November 2018. During this time, the PRA110 should be submitted with existing FSA047 and FSA048 returns.

      • For firms currently reporting FSA047 and FSA048 on a monthly basis, please report the PRA110 as at the calendar month end. The submission is due within 15 business days of the reporting date.
      • For firms currently reporting FSA047 and FSA048 on a weekly basis, please report the PRA110 once per month, reporting data as at the last Friday of the month (in line with the FSA047 and FSA048 returns). The submission is due within 15 business days of the calendar month end.

      Firms should submit the PRA110 on the following reporting basis:

      • submit on an all-currency basis and for the three single largest material currencies, or fewer if appropriate; and
      • submit PRA110 only for material UK subsidiaries (these will be selected in consultation with firms’ supervisors).

      This will enable firms to:

      • assess their own internal processes for the production of the PRA110 returns;
      • assess that in-scope submissions pass the Gabriel blocking validation rules; and
      • demonstrate the accuracy of their PRA110 data ahead of FSA047 and FSA048 being switched off.

      How to submit PRA110

      To assist firms with their submission of PRA110, we published v3.0.0 of its XBRL taxonomy, data point model (DPM) and related technical artefacts on Friday 20 April 2018 (see below). We are aiming to have firms submit the PRA110 returns in the XBRL format via Gabriel.

      How to contact us during the interim reporting period

      We will collate questions from participating firms before issuing any updates to FAQ as and when common queries arise. This will also be supplemented by individual periodic responses from supervisors.

      Please email questions to your supervisors and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

      20 April 2018: We published v3.0.0 of the Bank of England Banking XBRL taxonomy, alongside related technical artefacts. This includes the taxonomy for Pillar 2 liquidity (‘Pillar 2’) which follows PS2/18 ‘Pillar 2 liquidity’ published on 23 February 2018. Please note: the GABRIEL system will be used to collect Pillar 2 reporting data.

      23 February 2018: We published PRA110 template and reporting instructions alongside PS2/18 ‘Pillar 2 liquidity’ and SS34/15 ‘Guidelines for completing regulatory reports’. The PRA110 template and reporting instructions will take effect from 1 July 2019. 

    RFB data items and instructions

    The table below includes links to the data items and instructions, effective from 1 January 2019 for firms subject to ring fencing.

    Taxonomy

    This section provides information on the taxonomy for Capital Requirements Directive (CRD) firms and the Bank of England XBRL taxonomy which should be used for regulatory submissions.

    List of known issues (last updated 5 October 2023)

    This list will be updated as required to describe issues the Bank of England is aware of and to provide solutions.

    Version 3.8.0 PWD Bank of England Banking XBRL taxonomy

    This Public Working Draft (PWD) of the Bank of England Banking Taxonomy introduces step-in risk reporting, setting out the technical implementation of the proposals outlined in CP23/23. 

    We have provided the Data Point Model (DPM), annotated templates and data dictionary to request industry feedback on the proposed data point modelling and business validation rules.

    We invite feedback from firms and software vendors on the PWD technical artefacts to uktaxonomypwdfeedback@bankofengland.co.uk by Friday 15 March 2024.

    This PWD should not be used for reporting.

    Version 3.7.0 PWD2 Bank of England Banking XBRL taxonomy

    Public working draft two (PWD2) of the Bank of England banking taxonomy version 3.7.0 sets out the technical implementation of the reporting requirements defined in PS17/23 – Implementation of the Basel 3.1 standards near-final part 1 published on Tuesday 12 December 2023 and in PS9/24 - Implementation of the Basel 3.1 standards near-final part 2 published on Thursday 12 September 2024.

    We have provided for comment:

    • XBRL taxonomy
    • data point model (DPM) annotated templates and dictionary
    • business validation rules.

    We invite feedback on this PWD package to uktaxonomypwdfeedback@bankofengland.co.uk by Friday 15 November 2024. This release should not be used for live reporting.

    Version 3.6.0 Bank of England Banking XBRL taxonomy

    On Wednesday 16 August 2023, we published version 3.6.0 of the Bank of England (BoE) Banking taxonomy to support the collection of data relating to the risks from contingent leverage and trading exposures where these risks may most likely arise. 

    All other reporting frameworks are unchanged.

    The taxonomy, data point model (DPM) dictionary, annotated templates, and validation rules represent the reporting requirements for PS5/23 –  risks from contingent leverage.  

    The reporting requirement will take effect on 1 January 2024, with a first reporting reference date of 30 June 2024. We will adopt the European Banking Authority (EBA) filing rules as published on the EBA website.

    Version 3.5.1

    Version 3.5.1 of the Bank of England Banking taxonomy is a corrective release to support the collection of Leverage ratio reporting. All entry points remain the same with this update. Items addressed were already detailed in the known issues spreadsheet, which has also been updated.

    Version 3.5.0 Bank of England Banking XBRL taxonomy

    On Monday 1 November 2021, we published v3.5.0 of the Bank of England Banking taxonomy to support the collection of leverage ratio reporting, alongside related technical artefacts. 

    The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for PS21/21 ‘The UK leverage ratio framework’. The taxonomy is aligned to EBA Taxonomy 3.0 Phase 2 and we will adopt the European Banking Authority (EBA) filing rules as published on the EBA website.

    Version 3.4.1 Bank of England XBRL taxonomy

    31 March 2022 update: The met.xsd file found within the taxonomy package does not restrict reporting to only metrics explicitly mentioned in the table hypercube definitions. This may also affect the rendering of some templates, primarily in Capital+. The Bank of England will update the taxonomy package used to process returns, and the below met.xsd file can be replaced in this pathway \www.bankofengland.co.uk\data\xbrl\dict\met\ for those wishing to update in their system.

    13 January 2022 update: Please note that names of schema files defining entry points (modules) in XBRL taxonomy are all in lower case (e.g. pra101.xsd). Therefore schemaRef in XBRL instance documents shall point to file names with lower case, e.g. http://www.bankofengland.co.uk/data/xbrl/fws/banking/capital_plus/2021-07- 31/mod/pra101.xsd rather than http://www.bankofengland.co.uk/data/xbrl/fws/banking/capital_plus/2021-07- 31/mod/PRA101.xsd. 

    The latter incorrect representation, (i.e. upper case), is in the taxonomyPackage.xml file found in the META-INF folder of the v3.4.1 Bank of England XBRL taxonomy package and also in the entry points table of the v3.4.1 release note for some entry points. This should be ignored and lower case should be used as per the taxonomy file names.

    Version 3.4.1 of the Bank of England Banking taxonomy is a minor update to ensure row, column, and sheet codes are correctly identified within the label linkbase files. The changes are limited to only -lab-codes.xml files and as such this update does not affect instance files generated against the taxonomy package. Only the taxonomy package has been amended since v3.4.0.

    FSA data items and instructions

    Pillar 2 reporting schedule

    Versions of the Pillar 2 reporting schedule with their effective date are shown below:

    Date of publication Reporting schedule  Update detail  Effective from 
     Current version
    30 April 2018 Pillar 2 reporting schedule Updated following PS8/18 'Pillar 2: updates to reporting requirements'  1 October 2018

    Reporting clarifications

    September 2022 

    Large Exposures Clarification: The PRA has issued updated clarifications of reporting instructions for templates C27, C28, and C29 relating to Large Exposures. At present, the PRA is unable to use data from some submissions.

    In September 2015, the PRA set out Liquidity Coverage Ratio (LCR) reporting clarifications on areas of inconsistency identified from a survey of a selection of UK firms. This document refers to interim LCR reporting arrangements, which have now concluded, but parts of these clarifications are relevant to existing liquidity coverage ratio reporting rules as specified in the PRA Rulebook.

    December 2014

    On 12 December 2014, the PRA published two reporting clarifications to be applied by firms for reporting from 2015 Q1. These are technical clarifications and are therefore not specified in the instructions in the implementing technical standards for the COREP templates.

    September 2014

    On 30 September 2014, the PRA issued clarifications of reporting instructions for EBA template C 04.00 (CA4) relating to own funds requirements related to Pillar II adjustments. The PRA is aware that the instructions for template C 04.00 (CA4) are not being interpreted consistently, and the PRA is unable to use data from many of the early submissions.

    Template CA4 - Clarification of reporting instructions

    Large Exposures Clarification: The PRA has issued interim clarifications of reporting instructions for EBA templates C28 and C29 relating to Large Exposures. The PRA is aware that the instructions for templates C28 and C29 are not clear, and the PRA is unable to use data from many of the early submissions.

    Templates C28 and C29 - Interim clarifications

    Branch Return Form

    Update 30 May 2022: We have published an updated validations spreadsheet, which includes three blocking validations in BEEDS (BRv0017-BRv0019) that had previously been omitted from the list. There are no further changes to the validations.

    Update 18 March 2022: An updated Branch Return Excel form and schema have been published to align with changes introduced in PS25/21 Responses to CP13/21 ‘Occasional Consultation Paper’. The validations spreadsheet has also been updated. The changes are effective from Tuesday 31 May 2022 and therefore the updated Excel form must be used from reporting reference date 30 June 2022.

    We have published a common problems and queries document alongside this release.

    Update 8 November 2020: Following PS25/21 - Responses to CP13/21 ‘Occasional Consultation Paper’, the Branch Return Form and reporting guidance were updated, to come into effect on Tuesday 31 May 2022. Please see the PS for further details.

    Branch Return Form

    Branch Return Form reporting guidance

    Update 25 January 2021: We have published Version 3 of the Branch Return Q&As. To be helpful to readers, new or updated Q&As appear in italics. This Q&A supersedes Version 2 published on 26 October 2020.

    Update 20 November 2020: Having considered the feedback received from firms during the last consultation process and in bilateral conversations, we have included the Branch Return on the BEEDS system. To facilitate collecting the data in this way, we have updated the Branch Return Excel template to include an XML schema. We are also publishing the standalone XSD file and a release note, which contains instructions on how to submit the template via BEEDS. We will still accept emailed submissions but encourage firms to use BEEDs as the system will provide prompt feedback against validations, as well as providing a secure route of data submission and a clearer audit trail. 

    Update 9 November 2020: We have identified that the Branch Return Form validations published on Friday 4 September 2020 contains ambiguous validations. Specifically, the formulae for validations BRv0002 and BRv0004 have been re-specified for clarity. We provide a corrected version of the template below, under the 4 September 2020 update. 

    Mortgage Lenders and Administrators Return

    The table below includes links to the form and notes for firms with permission for mortgage lending or mortgage administration:

     Name Form Notes Effective dates
    MLAR, Mortgage Lenders and Administrators Return  MLAR form*  MLAR notes*  In force from 1 October 2020
    *On 30 September 2019, the updated MLAR form and notes were published as part of the joint PRA and FCA PS22/19 ‘FCA and PRA changes to mortgage reporting requirements’.

    Interim Intraday Reporting

    The PRA confirmed its arrangements for those UK banks, building societies and designated investment firms contacted by their supervisor to report intraday liquidity data metrics, on a voluntary basis, starting from reference period 1 July 2015 to 30 September 2015.

    The PRA has prepared the notes and relevant Excel and XSD templates which firms are asked to complete. This is intended to help firms incorporate the arrangements into their planning for intraday liquidity reporting. Firms should contact their line supervisor with any queries in the first instance. The notes and Excel templates are available below; firms wishing to use the XSD templates should get in touch with their usual supervisory contact.

    7 August 2023: The updated Interim Intraday templates support the increase to 7 digit Firm Reference Numbers (FRNs) for newly authorised firms and funds as per the Bank of England announcement on 23 June 2022 Changes to FCA Firm Reference Numbers (FRNs) and Product Reference Numbers (PRNs)

    PRA Liquidity and Funding Reporting Q&As 

    The PRA has ended the liquidity and funding reporting Q&A pilot. The insights gained from this pilot will inform the PRA’s consideration of future processes.

    Firms with time-critical queries should continue to contact their usual supervisor to discuss directly.

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    This page was last updated 09 October 2024