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 |
|