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In forceFinancial statementsLast checked 11 November 2026

Financial information (FINREP, FRP001)

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

Reports the firm's balance sheet, profit or loss and detailed breakdowns of financial assets, liabilities, loans, impairment and non-performing exposures, on supervisory accounting templates. It is required by Article 430(3) of the Reporting (CRR) Part. Source

Official title: Reporting financial information according to IFRS (Annexes III and V) or national accounting frameworks (Annexes IV and V); FRP001 Financial Reporting (FINREP)

The facts

Who files
Institutions subject to section 403(1) of the Companies Act 2006, and credit institutions that prepare consolidated accounts under UK-adopted international accounting standards (Article 430(3)). Firms must notify the PRA when they become required to report it (BoE page). Source
How often
Part 1 quarterly, Part 3 semi-annually and Part 4 annually; F 20.01 and F 22.01 quarterly above set thresholds (Article 11). Firms may notify the PRA to use their accounting year-end instead of the calendar year. Source
Deadline
Within 30 business days of the end of the reporting period (Article 3(1A)). Source
Format
XBRL-XML. XBRL instance on the EBA taxonomy: the PRA says it has implemented EBA Taxonomy 3.0 for firms to use from 1 January 2022, and that later EBA taxonomies should only be used if a PRA consultation says so. Filed through the FCA's RegData system, whose entry point mapping lists it as data item FRP001 (FINREP, IFRS or national GAAP entry points). Source
How it is filed
Filing routes recorded for the PRA: BEEDS (Bank of England Electronic Data Submission portal); RegData (Financial Conduct Authority). See how firms file with the PRA.
Status
In force
Legal basis
Group
Financial statements

Templates (63)

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

  • Balance Sheet Statement: assets (F 01.01)
  • Balance Sheet Statement: liabilities (F 01.02)
  • Balance Sheet Statement: equity (F 01.03)
  • Statement of profit or loss (F 02.00)
  • Statement of comprehensive income (F 03.00)
  • Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading (F 04.01)
  • Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss (F 04.02.1)
  • Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss (F 04.02.2)
  • Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income (F 04.03.1)
  • Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost (F 04.04.1)
  • Subordinated financial assets (F 04.05)
  • Loans and advances other than held for trading, trading or held for sale assets by product (F 05.01)
  • Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes (F 06.01)
  • Financial assets subject to impairment that are past due (F 07.01)
  • Breakdown of financial liabilities by product and by counterparty sector (F 08.01)
  • Subordinated financial liabilities (F 08.02)
Show all 63 templates
  • Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge (F 11.01)
  • Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge (F 11.03)
  • Hedged items in fair value hedges (F 11.04)
  • Movements in allowances and provisions for credit losses (F 12.01)
  • Fair value hierarchy: financial instruments at fair value (F 14.00)
  • Interest income and expenses by instrument and counterparty sector (F 16.01)
  • Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (F 16.03)
  • Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (F 16.04)
  • Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (F 16.04.1)
  • Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument (F 16.05)
  • Gains or losses from hedge accounting (F 16.06)
  • Reconciliation between accounting and CRR scope of consolidation: Assets (F 17.01)
  • Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given (F 17.02)
  • Reconciliation between accounting and CRR scope of consolidation: Liabilities (F 17.03)
  • Information on performing and non-performing exposures (F 18.00)
  • Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (F 18.02)
  • Geographical breakdown of assets by location of the activities (F 20.01)
  • Geographical breakdown of liabilities by location of the activities (F 20.02)
  • Geographical breakdown of main statement of profit or loss items by location of the activities (F 20.03)
  • Geographical breakdown of assets by residence of the counterparty (F 20.04)
  • Geographical breakdown of off-balance sheet exposures by residence of the counterparty (F 20.05)
  • Geographical breakdown of liabilities by residence of the counterparty (F 20.06)
  • Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes (F 20.07.1)
  • Fee and commission income and expenses by activity (F 22.01)
  • Assets involved in the services provided (F 22.02)
  • Loans and advances collateralised by immovable property: Breakdown by LTV ratios (F 23.03)
  • Interests in unconsolidated structured entities (F 30.01)
  • Breakdown of interests in unconsolidated structured entities by nature of the activities (F 30.02)
  • Related parties: amounts payable to and amounts receivable from (F 31.01)
  • Related parties: expenses and income generated by transactions with (F 31.02)
  • Group structure: "entity-by-entity" (F 40.01)
  • Group structure: "instrument-by-instrument" (F 40.02)
  • Use of the Fair Value Option (F 41.02)
  • Staff expenses by structure and category of staff (F 44.04)
  • Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (F 45.01)
  • Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates (F 45.02)
  • Statement of changes in equity (F 46.00)
  • Breakdown of financial assets by instrument and by counterparty sector: trading financial assets (F 04.06)
  • Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss (F 04.07)
  • Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity (F 04.08)
  • Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method (F 04.09)
  • Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets (F 04.10)
  • Financial assets subject to impairment that are past due under national GAAP (F 07.02)
  • Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given (F 09.01)
  • Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk (F 11.02)
  • Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio (F 11.03.1)
  • Movements in allowances for credit losses and impairment of equity instruments under national GAAP (F 12.00)

Union of the template codes in Annex III (IFRS, 53 codes) and Annex IV (national accounting frameworks, 63 codes) of the Reporting (CRR) Part; names from the Index sheets of the two workbooks. Source

Validation rules

The PRA publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: EBA validation and filing rules for the taxonomy version in use, applied by RegData.

The FCA page says RegData implements the validation and filing rules specified by the EBA, with EBA blocking rules set to ERROR (file rejected), non-blocking rules to WARNING and deactivated rules ignored. The PRA says it has implemented EBA taxonomy 3.0 from 1 January 2022 (2.10 for COR013). Reporting (CRR) Annex XV only states the criteria the rules must meet.

The rules, on fca.org.uk

How they were counted

Not counted: the PRA applies the EBA validation rules of the taxonomy version in use, and does not republish them as its own list.

Counts are in the PRA's own unit, so they are not comparable with other regulators' counts.

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 (10)

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.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see PRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.