Line4

In forceFinancial statementsLast checked 11 November 2026

Reduced financial information (Reduced FINREP, data items 1 to 12)

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

A shorter set of FINREP templates for firms that do not report full FINREP: balance sheet, profit or loss and comprehensive income for all, with more detail for IFRS firms, larger firms and firms with higher non-performing loans. Source

Official title: Financial reporting for reduced FINREP firms (Reporting (CRR) Part Chapters 5A to 5F)

The facts

Who files
Reduced FINREP firms, meaning firms to which Article 430(3) (full FINREP) does not apply (Chapters 5A to 5F of the Reporting (CRR) Part). Data items 4 to 8 apply to IFRS and opt-in IFRS 9 firms, 9 and 10 to large ones, 11 to firms with total assets of GBP 5 billion or more, and 12 to firms that also have non-performing loans above 5%. Source
How often
Quarterly, except template 2 (profit or loss), which is half-yearly for firms other than banks, building societies, designated investment firms and their branches (rule 5A.2). Source
Deadline
Within 30 business days of the end of the reporting period (Article 3(1A)(b)). Source
Format
Other. Reported in the data exchange formats the PRA specifies (rule 5A.3 and Article 21). The pages read do not name the submission channel or file format. 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 (14)

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

  • Balance sheet: assets (F 01.01)
  • Balance sheet: liabilities (F 01.02)
  • Balance sheet: equity (F 01.03)
  • Statement of profit or loss (F 02.00)
  • Statement of comprehensive income (F 03.00)
  • Financial assets at fair value through other comprehensive income (F 04.03.1)
  • Financial assets at amortised cost (F 04.04.1)
  • Loans and advances other than held for trading and trading assets, by product (F 05.01)
  • Financial assets subject to impairment that are past due (F 07.01)
  • Movements in allowances and provisions for credit losses (F 12.01)
  • Geographical breakdown of assets by residence of the counterparty (F 20.04)
  • Geographical breakdown of loans and advances to non-financial corporations by NACE codes (F 20.07.1)
  • Information on performing and non-performing exposures (F 18.00)
  • Loans and advances: additional information (F 23.03)

Templates named in Table 1 of Chapter 5F (template numbers 1.1 to 23.3 of Annex III or IV), shown with their FINREP codes. 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 (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.

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.