In forceFinancial statementsLast checked 11 November 2026

Profit or loss statement for UK branches of non-UK banks (Template 2, Annex III or IV)

A regulatory return listed by the Bank of England (PRA), banks, United Kingdom.

The FINREP statement of profit or loss, covering the activities of the UK branch only. It is the profit or loss data item for non-UK banks in Regulated Activity Group 1. Source

Official title: Statement of profit or loss: Template 2 at Annex III or IV of Chapters 5 and 6 of the Reporting (CRR) Part

The facts

Who files
Non-UK banks (Regulated Activity Group 1), for the UK branch only (rules 2.4 and 7.1). IFRS firms use Annex III, others Annex IV. Source
How often
Half-yearly, on a calendar year basis unless the firm notifies the PRA it will use its accounting year-end (rule 7.2 note 11). Source
Deadline
30 business days after the half-year end (rule 7.3). Source
Format
Other. Filed through RegData: the PRA says CRD firms submit most reports required by the Regulatory Reporting, Close Links and Change in Control Parts using RegData. The pages read do not state the file format for this data item. Source
Status
In force
Group
Financial statements

Templates (1)

The tables and forms inside the return. Plain name first, the PRA's code in brackets.

  • Statement of profit or loss (F 02.00)

Where the list was read: Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. No publication of this data, firm by firm or added up, was found on the Bank of England pages read. The PRA does not publish individual firms' returns. Source

Official documents (5)

The PRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

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Last checked 11 November 2026.