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In forceFinancial statementsLast checked 11 November 2026

Sectoral information, arrears and impairment (FSA015)

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

Gives the PRA information on the credit quality of the firm's portfolio by sector, to help assess threats to the firm's viability and to monitor the wider economy. It covers credit risk on banking book assets held at amortised cost. Source

Official title: FSA015 Sectoral information

The facts

Who files
UK banks, ring-fenced bodies and building societies (Regulated Activity Group 1), also on a UK consolidation group basis; not applicable to IFRS firms or opt-in IFRS 9 firms (rule 7.1 notes 2 and 22). Source
How often
Quarterly on an unconsolidated or individual consolidated basis; half yearly on a UK consolidation group basis (rule 7.2). Source
Deadline
30 business days after the quarter end; 45 business days after the half-year end for group reports (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
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 (1)

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

  • Sectoral information, including arrears and impairment (FSA015)

Where the list was read: 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: Validation table in the instructions PDF.

The rules, on bankofengland.co.uk

How they were counted

Not counted: the checks are printed as a table in the instructions PDF.

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 (4)

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.