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Go to reporting criteria to find detailed calculations used to determine eligibility
Spot liabilities and assets comprise all liabilities and assets which stand as spot balances in the books of the reporting institution on the day of the report, after the entries for that day have been made. Neither unmatured spot, nor forward, liabilities and assets should be included.
Deadlines
Firms need to report figures as at the last calendar day of the reporting period.
Go to reporting criteria to download deadlines for all returns for all available years.
Reporting period
Reporters impacted
Deadline
(5pm UK time)
Concessionary deadline
(5pm UK time)
Deadlines for 2026 will be released in October 2025.
Includes an introduction to preparing returns and definitions of common terms
24 Apr 2024
Box codes and related documents
These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting. They are still available to help firms as we transition to the new ways of working.