5
Approach to specific cases: Reporting and disclosure requirements set out in PRA Rulebook requirements
5.1
Table D considers specific cases where templates within the PRA Rulebook reporting and disclosure requirements include EU-based references, and sets out an expected approach in each instance.
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5.2
The Appendix lists the PRA parts and subsections in scope of this guidance.
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Table D: Approach to interpretation of specific EU-based references in reporting and disclosure requirements set out in PRA rules
| Reference | Template title |
Rulebook reference |
Interpretation |
|---|---|---|---|
| Geographical splits with different treatment of EU/EEA countries |
FSA016 |
CRR Firms; Regulatory Reporting Part |
The reporting requirements for this template remain unchanged. Row 2 should report investments relating to UK and EEA countries, and row 3 should report investments related to all countries except the UK and EEA countries. |
| Row and column labels referring to EU |
FSA083 |
CRR Firms; Reporting Leverage Ratio Part |
No changes required to the current template; the references to ‘EU’ in the row and column labels should remain unchanged. |
| Reference to EEA branches | Branch Return |
Non-CRR Firms; Incoming and Third Country Firms Part; Branch Return |
The reporting requirement in row 9 of the Lending section remains unchanged. |
| Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | PRA101, PRA102, PRA103 | CRR Firms; Regulatory Reporting Part; Capital + |
The reference to ‘…conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State…’ in the templates should be read as ‘…conservation buffer due to enhanced prudential measures…’ |
| Reference to the exchange rate used by the European Commission for financial programming and the budget for December of the reported year |
Remuneration Benchmarking Information Report | CRR Firms; Remuneration Part | The reference to ‘…the exchange rate used by the European Commission for financial programming and the budget…’ should be read as ‘…the exchange rate used on the Bank of England database’ |
| Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State (%) |
Pillar 3 UK M1, row UK 8a |
CRR Firms; Disclosure (CRR) Part; Annexes 1 and 2 |
The reference to ‘…conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State…’ should be read as ‘…conservation buffer due to enhanced prudential measures…’ |
| Reference to the exchange rate used by the Commission for financial programming and the budget within remuneration disclosure requirements | Pillar 3 EU REM4 | CRR Firms; Disclosure (CRR) Part; Annexes 33 and 34 |
The reference to ‘…the exchange rate used by the Commission for financial programming and the budget…’ should be read as ‘…the exchange rate used on the Bank of England database’ |
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