8.1 This chapter sets out the PRA's proposal to introduce a new reporting requirement, whereby firms with permission to apply the MA would be required to complete a Matching Adjustment Asset and Liability Information Return (MALIR). The MALIR would formalise the collection of data that has previously been collected by the PRA on an ad hoc basis.
8.2 The policy proposals in this chapter would:
• introduce a new annual reporting requirement in PRA rules for firms to provide portfolio metrics and detailed information on the assets and liabilities held in their MA portfolios;
• introduce a new reporting template setting out the information that would be required and the format in which it would be provided (the MALIR template); and
• introduce a process that would allow firms to apply for a waiver from the requirement to submit a MALIR, or part thereof, in certain circumstances.
8.3 The proposals in this chapter would:
• introduce new rules in the Reporting Part of the PRA Rulebook
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