4. Waiver from individual reporting of certain UK FINREP templates
4.1 In the example of a UK bank or building society that forms part of a UK consolidation group (other than a group subject to ring-fencing), the PRA may, upon the fulfilment of certain criteria, grant a waiver from the requirement to report the following UK FINREP templates (included in Appendix 8) on an individual basis:
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Template 4.3.1 |
Financial assets at fair value through other comprehensive income |
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Template 4.4.1 |
Financial assets at amortised cost |
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Template 5.1 |
Loan and advances other than held for trading by product |
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Template 7.1 |
Financial assets subject to impairment that are past due |
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Template 9.1.1 |
Off-balance sheet exposures and commitments and guarantees measured at fair value: Loan commitments, financial guarantees and other commitments given |
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Template 12.1 |
Movements in allowances and provisions for credit losses |
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Template 12.2 |
Transfers between impairment stages (gross basis presentation) |
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Template 13.1 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
|
Template 18 |
Information on performing and non-performing exposures |
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Template 19 |
Information forborne exposures |