9

Groups

9.1

Where a group has received approval from the PRA to submit a single ORSA report which covers a number of entities,[6] the PRA expects it to describe how the boards of each of the individual entities are involved in the process and sign-off. The report is expected to cover each of the entities to a suitable level of detail.

Footnotes

  • 6. Group Supervision 18.1.

9.2

Conversely, where a group chooses to provide individual ORSA reports for each entity in the group, alongside a group ORSA covering just the group functions, the PRA expects the documents to describe how the individual ORSAs link to the overarching group ORSA.

9.3

The PRA expects group ORSAs to cover the business strategy, risk, capital and stress testing of the group as well as a consideration of the strategies of group businesses and any risks they may present.