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Version date: 12 September 2024 - onwards
Version 23 of 23

2. Integrated regulatory reporting

2.1 This chapter is designed to assist firms to understand how the reporting requirements set out in Chapter 2 of the Regulatory Reporting Part and in particular rules 2.1 - 2.3.

2.2 In the example of a UK bank that is not a UK FINREP firm or ring-fenced body, and that does not apply International Financial Reporting Standard 9 (IFRS 9) in RAG 1 that also carries on activities in RAG 5, overlaying the RAG 1 reporting requirements (Regulatory Reporting 7.1) with the requirements for a RAG 5 firm (Regulatory Reporting 11.2) gives the following:

RAG 1 requirements (7.1)

RAG 5 requirements (11.2)

Annual report and accounts

Annual report and accounts

Annual report and accounts of the mixed-activity holding company

 

Solvency statement

 

Balance sheet

Balance Sheet

Income statement / Statement of profit or loss

Income statement

RAG 1 requirements (7.1)

RAG 5 requirements (11.2)

Statement of Comprehensive income

 

Forecast data

 

Solo consolidation data

 

Interest rate gap report