List here those trade-related contingents that do not appear on the balance sheet form. Report here those endorsed drafts that do not appear on the balance sheet form.
FSA001 – Balance sheet validations
FSA002 – Income statement
Where firms can allocate other costs to the trading book, this should be reported in 34A. This is the total profit (loss) after tax, before accounting for minority interests (which are only reported in FSA003).
FSA002 – Income statement validations
FSA003 – Capital adequacy
30B Exceeding limits for non-innovative Schedule 1 instruments This is the same figure as in 30A. This is the sum of the credit risk capital component (data element 77A), the capital requirement for operational risk (data element 85A, minus data element 90A, if applicable) and the counterparty risk capital component (data element 91A).
FSA003 – Capital adequacy validations
FSA004 – Credit risk
This is the capital requirement, calculated in accordance with BIPRU 3, relating to the asset class defined in BIPRU 3.2.9R (1). This is the capital requirement, calculated in accordance with BIPRU 3, relating to the asset class defined in BIPRU 3.2.9R (10).
FSA004– Credit risk validations
FSA005 – Market risk
PRR arising from other non-standard transactions as required by BIPRU 7.1.7R to BIPRU 7.1.13E attributable to foreign exchange risk. PRR arising from other non-standard transactions as required by BIPRU 7.1.7R to BIPRU 7.1.13E attributable to CIU risk.
FSA005 – Market risk validations
FSA006 – Market risk supplementary
FSA006 – Market risk supplementary validations Internal validations
FSA007 – Operational risk
Enter the three-year average of the total nominal amount of loans and advances in this line of business before applying the multiplication factors. This section seeks information on all additions to the loss event database that occur during the year, even if they relate to events that occurred before the start of the period. Enter the date the incident was added to the loss database since the reporting date in ddmmyy format.
Enter the line of business, as set out in BIPRU 6.4.14R, in which the loss was incurred.
FSA007 – Operational risk validations
FSA008 – Large exposures
- Large exposures at the reporting date
- Details of connected counterparties at the reporting date Details of connected counterparties
- Trading book concentration risk excesses since the last reporting date This part provides an analysis of those trading book concentration risk excesses that have
- Significant transactions with the mixed activity holding company and its subsidiaries
That part of the exposure reported in column E that is not exempt and is in the trading book. This is the amount of excess risk of the trading book concentration that lasted more than 10 business days. This is the amount of non-exempt exposures that were in the bank book.
This is the amount of the non-exempt exposures that were in the trading book.
FSA008 – Large exposures validations
FSA009 – Key data
For firms that have adopted the new approaches to credit risk and answered Yes to data element 18A, it is equivalent to data element 70A in FSA003. The amount must be calculated on the same basis as set out for data element 25A, but refers only to general purpose capital and not to total capital. However, if no ICG is set and data element 40A is 0, this must also be 0.
However, if no ICG is set and data element 41A is 0, this must also be 0.
FSA009 – Key data validations
FSA010 – Liquidity Mismatch [Deleted]
FSA011 – Building society liquidity
This is part of those funds identified in IPRU(BSOC) Schedule 5A that can be cashed in from 9 days to 3 months. This is part of those assets identified in IPRU(BSOC) Schedule 5A that can be cashed out in 3 months or more. This is the lowest amount of total credit liquidity, based on end-of-day positions, in a quarter.
This is the maximum amount of total regulatory liquidity, based on closing day positions, during the quarter.
FSA011 – Building society liquidity validations
FSA012 – Non-deposit taking EEA bank liquidity [Deleted]
FSA013 - Stock liquidity [Deleted]
FSA014 – Forecast data
14A Variable capital requirement at period end This data element must be completed by all companies.
FSA014 – Forecast data validations There are no validations for his data item
The outstanding balance on these loans will have to be reported based on the contractually determined balance according to the terms of the mortgage product. That is, the amounts can be added to the principal of the loan or paid for a shorter period than the remaining term of the mortgage, as agreed between the firm and the borrower. This is the total value of exposures on the balance sheet for each category, estimated in accordance with the firm's accounting policies.
Where a split of exposures between UK and non-UK exposures is required, this should be done on the basis of the location of the lending entity.
FSA016 – Solo consolidation data
6F exposure of the parent company to the subsidiary on the reporting date with a remaining maturity of less than one year; and. 7 Top 5 individual consolidated subsidiaries ranked by net flow of funds from parent to subsidiary during the period. 7E the net flow of funds from the parent to the subsidiary, including equity financing.
FSA016 – Solo consolidated data validations
FSA017 – Interest rate gap
This should be shown as a 6-month liability and a 3-month asset in the gap analysis, reflecting the fact that (a) the company has effectively locked in now (at time zero) to pay a fixed rate in 3 months , covering a 3-month period (so a total of 6 months), and (b) the company now has an exposure for 3 months at the rate at which the receiving part of the FRA will settle. Non-interest-sensitive items (eg fixed assets, reserves or interest accruals) should be placed in the furthest time slot. This should not be included in the sensitivity calculations, but remains on the gap report for the sake of balance sheet completeness.
Where balances have been committed but not yet withdrawn, the amount must be included in the relevant row for "pipeline products".
FSA017 – Interest rate gap report validations
FSA018 – UK integrated group large exposures
That part of the amount reported in column E that is an exemption under BIPRU 10.6 and BIPRU 10.7. 4H Amount of the exposure that is not released and is in the non-trading book That part of the exposure reported in column E that is not released and is in the non-trading book. The total of the column must be monitored against the limit set out in BIPRU 10.8.7R.
This is the amount to CNCOM calculated as set out in BIPRU 10.10.2R, before being allocated to individual members of the integrated UK group in accordance with BIPRU 10.10.3R and BIPRU 10.10.4R.
FSA018 – UK integrated group large exposures validations
FSA019 – Pillar 2 questionnaire
8B What is the ratio of trading errors in relation to the total number of transactions undertaken by your firm in the last 12 months. 10B and 11B In your ICAAP, you have considered the impact of an economic downturn on your firm's financial capital and your business plans. 30B Does your firm have sufficient liquidity to meet your obligations as they are due in the circumstances of an orderly liquidation.
37B Report the effect of a 200 basis point shock to the interest rate on the economic value of your firm.
FSA019 – Pillar 2 questionnaire validations Internal validations
FSA020 – Balance sheet (ELMIs) There are no definitions for this data item
FSA020 – Balance sheet (ELMIs) validations
FSA021 – Income statement (ELMIs) There are no definitions for this data item
FSA021 – Income statement (ELMIs) validations Internal validations
FSA022 – Capital adequacy (ELMIs) There are no definitions for this data item
FSA022 – Capital adequacy (ELMIs) validations
FSA023 – Foreign exchange risk (ELMIs) There are no definitions for this data item
FSA023 – Foreign exchange risk (ELMIs) validations
FSA024 – Large exposures (ELMIs) There are no definitions for this data item
FSA024 – Large exposures (ELMIs) validations Internal validations
FSA025 – Liquidity (ELMIs) There are no definitions for this data item
FSA025 – Liquidity (ELMIs) validations
FSA026 – ELMI questions
FSA026 – ELMI questions validations Internal validations
FSA028 – Non-EEA sub-groups
During 2007, this will be completed by firms that have adopted one of the new credit risk methods at the reporting date. During 2007, this will only be completed by firms that have adopted one of the new credit risk methods at the reporting date. The amount of exposure, after credit risk mitigation techniques, that is excluded under BIPRU10.6.
The amount of exposure, after credit risk mitigation techniques, that is non-exempt and in the trading book.
FSA028 – Non-EEA sub-groups validations
FSA029 – Balance Sheet
Examples of these are corporate finance charges, commissions, interest and dividends that are not directly related to items in the trading book. Companies should ensure that non-trade receivables under and over 90 days and debts with related and non-related companies are disclosed separately. Registered companies should ensure that for both prior years carried forward and current year profit and loss, amounts representing externally audited balances and unverified trading and non-trading inventory balances are identified and disclosed separately.
Non-incorporated businesses should ensure that for carryforwards of the previous year and the current year's current account, amounts representing externally audited balances and unaudited trading and non-trading book balances are identified and disclosed separately.
FSA029 – Balance sheet validations
FSA030 – Income Statement
7A This is the sum of insurance fees and commissions, fees for investment advice, valuation, investment and mutual fund management, pension funds, discretionary management and collective investment schemes. Corporate finance 9A This is the sum of all income earned by the company from corporate finance transactions. Commissions and fees 15A This is the sum of commissions paid and shared, together with commissions, brokerage and other expenses paid in connection with the business.
Interest expense 20A This is the total of interest payable on loans from the firm and interest payable on customer bank accounts.
FSA030 – Income statement validations
FSA031 – Capital Adequacy (for exempt CAD firms subject to IPRU(INV) Chapter 9)
Where the liquid capital requirement, expressed in terms of equity, exceeds the capital base reported in 30A, the difference between both requirements must be reported here. For each insurance company, if there are business areas with different deductibles, they must be reported in columns J and K (so there may be multiple entries in columns J and K for each insurance company). If you have more than one policy with the same insurance company, they should be combined.
This should be reported in the reporting currency, converted at the closing exchange rate on the reporting date, if it is in a different currency.
FSA031 – Capital Adequacy (for exempt CAD firms subject to IPRU(INV) Chapter 9) validations
FSA032 – Capital Adequacy (for exempt CAD firms subject to IPRU(INV) Chapter 13)
Surplus / (deficit) 28A This is the amount of the company's equity in relation to the equity requirement. 38G You must specify here the indemnity limits for the PII policy or the policies obtained by the company in respect of individual claims, as per IPRU(INV) 13.1.4(2)R. Total additional capital (i.e., relative to all company PII policies) should have been under-reported.
The total of additional own funds (ie in respect of all the firm's PII policies) should have been reported under 'additional own funds for PII' (data element 25A).
FSA032 – Capital Adequacy (for exempt CAD firms subject to IPRU(INV) Chapter 13) validations
FSA033 – Capital Adequacy (for firms subject to IPRU(INV) Chapter 3)
10B The liquidity adjustment must be calculated in accordance with IPRU(INV)3-75R and must be deducted to arrive at the financial. Charged assets 11B This is the balance sheet value of each asset charged to a third party (IPRU(INV)3-76R), unless the related exposure is already recorded as a liability or is subject to CRR. Contingent liabilities 12B An amount must be added to primary requirement in accordance with IPRU(INV)3-77R.
13B Unless a provision has already been made (ie a reduction in the company's financial assets), the amount is equal to the deficit of shareholders' funds in the company's subsidiary (IPRU(INV)3-78R).
FSA033 – Capital Adequacy (for firms subject to IPRU(INV) Chapter 3) validations
FSA034 – Capital Adequacy (for firms subject to IPRU(INV) Chapter 5 not subject to exemption in IPRU(INV) 5.2.3(2)R)
FSA034 – Capital Adequacy (for firms subject to IPRU(INV) Chapter 5 not subject to exemption in IPRU(INV) 5.2.3(2)R) validations
FSA035 – Capital Adequacy (for firms subject to IPRU(INV) Chapter 5 and to the exemption in IPRU(INV) 5.2.3(2)R)
FSA035 – Capital Adequacy (for firms subject to IPRU(INV) Chapter 5 and to the exemption in IPRU(INV) 5.2.3(2)R) validations
FSA036 – Capital Adequacy (for UCITS firms)
FSA036 – Capital Adequacy (for UCITS firms) validations
FSA037 – Deleted
FSA038 – Volumes and Type of Business
