Prudential Regulation Authority Rulebook

8.1

The financial reporting requirements for RAG 2.1 activities for:

1. (1) a UK Solvency II firm, the Society and managing agents are set out in the Reporting Part in the Solvency II Firms Sector; and
2. (2) a third country branch undertaking is set out in Third Country Branches 9 in the Solvency II Firms Sector.

8.2

The financial reporting requirements for RAG 2.1 activities for a non-directive insurer is set out in Transitional Measures 3.1 in the Non-Solvency II Firms Sector.

8.3

A UK ISPV must submit a copy of its annual audited financial statements within 3 months of its accounting reference date, but the report is only required if it was audited as a result of a statutory provision other than under FSMA.