The facts

Who files: Every Jersey incorporated bank (a Registered Person incorporated in Jersey under the Banking Business (Jersey) Law 1991). Source
How often: Quarterly, as at 31 March, 30 June, 30 September and 31 December of the bank's financial year. Source
Deadline: On or before the 20th business day after the reporting date. Where the bank's year end falls outside the normal quarter dates, an extra return is required at the year end, also within 20 business days; the year-end return must be certified by the bank's external auditor and the certified copy is due within 3 months of the year end. Source
Format: Excel, Web form. Completed as an Excel workbook (the Submission template) with a Submission Certificate, then uploaded through the myJFSC portal, which runs validation checks on submission. Source
How it is filed: Filing route recorded for the JFSC: myJFSC. See how firms file with the JFSC.
Status: In force
Legal basis: Banking Business (Jersey) Law 1991
Banking Business (Accounts, Auditors and Reports) (Jersey) Order 2023, Article 16 'Prudential returns'
Code of Practice for Deposit-taking Business: Prudential Reporting
Group: Banking: prudential returns

Templates (54)

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

Contents (Contents)
Submission Header (Submission Header)
High-quality liquid assets (1.1 HQLA)
Liquidity coverage ratio / liquidity maturity ratio (1.2 LCR-LMR)
Net stable funding ratio (1.3 NSFR)
Balance sheet - assets (2.1 BS Assets)
Credit summary (2.2 Credit Summary)
Balance sheet - liabilities (2.3 BS Liabilities)
Off balance sheet items (2.4 Off Balance Sheet)
Profit and loss (2.5 Profit and Loss)
Standardised approach to credit risk - balance sheet (3.1 SAC BS)
Standardised approach to credit risk - off balance sheet (3.2 SAC OBS)
OTC derivatives - interest rates (3.3 OTC - Interest rates)
OTC derivatives - FX and gold (3.4 OTC - FX & gold)
OTC derivatives - equities (3.5 OTC - Equities)
OTC derivatives - precious metals (3.6 OTC - Precious metals)

Show all 54 templates

OTC derivatives - commodities (3.7 OTC - Commodities)
Standardised approach to credit risk - netted exposures (3.8 SAC Netted Exposures)
Standardised approach to credit risk - summary (3.9 SAC Summary)
Operational risk - basic indicator approach (4.1 BIA)
Operational risk - standardised approach (4.2 SAO)
Standardised market risk - FX and gold (5.1 FX & Gold)
Standardised market risk - commodities (5.2 Commodities)
Settlement risk - credit risk (5.3 Settlement Risk-Credit Risk)
Settlement risk - capital (5.4 Settlement Risk - Capital)
Capital adequacy / capital ratios (6.1 Capital Adequacy)
Leverage ratio (6.2 Leverage Ratio)
Interest rate risk in the banking book - summary (7.1 IRRBB - Summary)
IRRBB - accounting currency (7.2 IRRBB - Accounting Currency)
IRRBB - major currency 1 (7.3 IRRBB - Major 1)
IRRBB - major currency 2 (7.4 IRRBB - Major 2)
IRRBB - major currency 3 (7.5 IRRBB - Major 3)
IRRBB - minor currencies (7.6 IRRBB - Minor)
Loans and deposits - asset quality and provisions (8.1 Asset Quality & Provisions)
Loans and deposits - loan security (8.2 Loan Security)
Loans and deposits - total deposits (8.3 Total Deposits)
Loans and deposits - lending by sector (8.4 Lending by Sector)
Loans and deposits - large exposures (8.5 Large Exposures)
Loans and deposits - exempt large exposures (8.6 Exempt Large Exposures)
Other prudential data - fiduciary activity (9.1 Fiduciary Activity)
Other prudential data - parent accounts (9.2 Parent Accounts)
Other prudential data - additional detail (9.3 Additional Detail)
Other prudential data - commentary on movements (9.4 Commentary on Movements)
Other prudential data - Depositor Compensation Scheme data (9.5 DCS Data)
Other prudential data - foundation IRB detail (9.6 FIRB Detail)
Other prudential data - advanced IRB detail (9.7 AIRB Detail)
Other prudential data - local interbank market (9.8 Local Interbank Market)
Other prudential data - other information (9.9 Other Information)
Other prudential data - directors' interests (9.10 Directors Interests)
Liquidity supporting data - funding concentrations (10.1 Funding Concentrations)
Liquidity supporting data - HQLA details (10.2 HQLA Details)
Liquidity supporting data - LCR history (10.3 LCR History)
Liquidity supporting data - LMR history (10.4 LMR History)
Liquidity supporting data - cashflows (10.5 Cashflows)

Sheet names of the published Submission template, version 2.3. Source

Validation rules

8,055 rules, as counted from the JFSC's published material. Software can run them exactly as published. Source

How they are written: Web page and PDF tables of named checks: a data-entry check gives the allowed value range or pattern for a named cell; a calculated-field check gives the Excel formula (for example '=ROUND(MAX(G22-(15/85)*(G20+G21),G22-(1/4)*G20,0),0)') for a named cell..

34 of the 51 pages include an explicit Excel formula column for their calculated fields; the rest give data-entry ranges or patterns only. The myJFSC portal re-runs these checks on submission: failed checks block submission (reporting guide, section 4).

The rules, on jerseyfsc.org

How they were counted

Sum of the highest 'Check' number on each of the 51 named validation pages linked from the JIB prudential-reporting page (one page per schedule, e.g. 'Liquidity ratios HQLA validation'). Each page is a table of Check | Sheet | Item | Column | Cell Ref | Validation Message/Formula rows, numbered sequentially; the highest Check number on a page is that page's count of checks. Checked page by page on 2026-11-13.

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

Public data

Published only added up across firms. The JFSC publishes industry-wide, quarterly deposit statistics, balance sheet trends, and (for JIBs) performance and key risk ratios (capital ratios, leverage ratio, LCR/LMR, NSFR, non-performing loans, interest rate risk and FX risk) built from this return. No bank-by-bank figures. Source

Where it is published (PDF, updated quarterly)

Banking statistics
Added up across firms · PDF, one file per series, updated quarterly
Quarterly, industry-wide deposit statistics (bank numbers, total deposits by currency since 2018), balance sheet trends for all registered deposit-takers, and (for Jersey incorporated banks) performance and key risk ratios: capital ratios, leverage ratio, LCR/LMR, NSFR, non-performing loans, provisions, interest rate risk and FX risk, back to 2012. Source

Official documents (12)

The JFSC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Jersey Incorporated Banks (prudential reporting)
List of returns · HTML
Landing page: submission template, submission certificate, completion guidance and the index of validation pages for each schedule.
Prudential Return Template - JIBs, version 2.3
Template · XLSX · 254.8 KB · 17 December 2025
50 sheets (plus Contents and Submission Header): HQLA, LCR-LMR, NSFR, balance sheet, credit summary, off balance sheet, profit and loss, standardised credit risk, operational risk, standardised market risk, capital ratios, leverage ratio, IRRBB, loans and deposits, other prudential data, and liquidity supporting data.
SHA-256 6b7189e12aa1show in fullhide
6b7189e12aa1fe9fbc1952d47c74423c20bd8fada6c5c0ac30c15115532d9fc8
Prudential Reporting Certificate for Submission
Template · DOCX · 49.4 KB · 17 December 2025
SHA-256 9d749b12818fshow in fullhide
9d749b12818f42c27d4efaebe86b67936e228fe07036c594512c4f55cac89d3a
Jersey incorporated banks reporting guide
Instructions · PDF · 141.6 KB · 17 December 2025
Issued 1 Feb 2019, last revised 1 Aug 2019. Submission process, data requirements and validation; the 20-business-day deadline and the year-end return rules.
SHA-256 daee1cc29029show in fullhide
daee1cc29029bbe77bed647276e059b9b5bfb643e844e890e35a5a090249a56d
Deposit-taking Business Code of Practice: Prudential Returns, February 2024
Legal text · PDF · 147.6 KB · 23 February 2024
Defines the Prudential Return (the term used in Article 16 of the Banking Business (Accounts, Auditors and Reports) (Jersey) Order 2023, the BAO) and the Code requirements around it.
SHA-256 c00416ad42a2show in fullhide
c00416ad42a26730d60406bf8e2c8514e2c1ac7857963e4548f357069dd2421c
Liquidity ratios HQLA validation
Validation rules · PDF · 131.1 KB · 17 December 2025
One of 51 named validation notes for the JIB template (one per schedule): a table of named checks (Check, Sheet, Item, Column, Cell Ref, Validation Message/Formula). This one covers the 1.1 HQLA sheet: 120 checks.
SHA-256 9cb80a1c53f0show in fullhide
9cb80a1c53f0481324a660e9673759175f224d26b36ba05830c598bb23447a4f
Loans and deposits - Large exposures validation
Validation rules · PDF · 338.5 KB · 17 December 2025
The largest of the 51 JIB validation notes: 1,100 named checks (11 fields x up to 100 counterparty rows, LE.1 to LE.100).
SHA-256 a1140c7e5c52show in fullhide
a1140c7e5c5244f50981cc46f0d02281f7a4843b63dcc76c946018a4ddf41c44
Interest rate risk in the banking book - major 1 validation
Validation rules · PDF · 144.9 KB · 17 December 2025
209 named checks, including Excel formulas for the calculated-field checks.
SHA-256 7b28209ac76eshow in fullhide
7b28209ac76ef29a084001bc031ecc1467b5945c5f09ca0781812688fb1875a2
Banking statistics
List of returns · HTML
Links the JFSC's published deposit statistics, industry balance sheet trends, and JIB performance/key risk ratios, each updated quarterly.
Key Risk Ratios of Jersey Incorporated Banks, 2026 Q2
Other · PDF · 209.3 KB · 10 September 2026
Aggregate, industry-wide time series (2012 to 2026 Q2) of capital ratios, leverage ratio, LCR/LMR, NSFR, non-performing loans, provisions, interest rate risk and FX risk for Jersey incorporated banks: the same measures as the jib-prudential-return.
SHA-256 763792e8f90fshow in fullhide
763792e8f90ff0f48f25a2573832834d1abee1651ea3f04a74399958189bef6e
Key performance indicators, 2026 Q2 (JIBs)
Other · PDF · 208.5 KB · 10 September 2026
SHA-256 4035c25808bdshow in fullhide
4035c25808bd233b9e14246107a3c3e46697d4165f000e0db08852842b56f0bf
Bank numbers and bank deposit levels, 2026 Q2
Other · PDF · 248.1 KB · 10 September 2026
Aggregate, industry-wide number of banks and total deposits (Sterling and other currencies), quarterly since 30 September 2018, covering all registered deposit-takers (JIBs and OIBs).
SHA-256 613320279ce0show in fullhide
613320279ce0cb659261402a8f2eca3033d1d4cd7dacd39e57a8ac7d92c5b90d

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 JFSC'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 13 November 2026.

Quarterly prudential return, Jersey incorporated banks (Prudential Return, JIBs)