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In forceBanking: prudential returnsLast checked 13 November 2026

Quarterly prudential return, overseas incorporated banks, Jersey branches (Prudential Return, OIBs)

A regulatory return listed by the Jersey Financial Services Commission (JFSC), Jersey.

The prudential return for the Jersey branches of overseas incorporated banks (OIBs). It covers financial data (balance sheet and profit and loss), standardised market risk, loans and deposits data, other prudential data and whole-bank liquidity data. Source

Official title: Prudential Return, as required by the Code of Practice for Deposit-taking Business: Prudential Reporting, under Article 16 of the Banking Business (Accounts, Auditors and Reports) (Jersey) Order 2023

The facts

Who files
Persons incorporated overseas and registered under the Banking Business (Jersey) Law 1991 to carry on deposit-taking business through a Jersey branch. 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 branch'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 OIB's external auditor and the certified copy is due within 3 months of the year end (the OIB's separate 'true and fair' audited accounts are due within 4 months of the year end, see banking-annual-financial-statements). Source
Format
Excel, Web form. Completed as an Excel workbook (the Branch Submission Template) with a Submission Certificate, then uploaded through the myJFSC portal. Source
How it is filed
Filing route recorded for the JFSC: myJFSC. See how firms file with the JFSC.
Status
In force
Legal basis
Group
Banking: prudential returns

Templates (28)

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

  • Contents (Contents)
  • Submission Header (Submission Header)
  • Balance sheet - assets (2.1 BS Assets)
  • Balance sheet - liabilities (2.3 BS Liabilities)
  • Off balance sheet items (2.4 Off Balance Sheet)
  • Profit and loss (2.5 Profit and Loss)
  • Liquidity summary (2.6 Liquidity Summary)
  • Standardised market risk - FX and gold (5.1 FX & Gold)
  • Standardised market risk - commodities (5.2 Commodities)
  • Branch settlement risk (5.5 Branch Settlement Risk)
  • OTC derivatives (5.6 OTC)
  • 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)
Show all 28 templates
  • 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 - local interbank market (9.8 Local Interbank Market)
  • Other prudential data - other information (9.9 Other Information)
  • Whole-bank prudential data (9.11 Whole-bank Prudential Data)
  • Liquidity - cashflows (11.1 Liquidity - Cashflows)
  • Liquidity - large deposits (11.2 Liquidity - Large Deposits)
  • Whole-bank liquidity data (11.3 Whole-bank Liquidity Data)

Sheet names of the published Branch Submission Template, September 2019. Source

Validation rules

2,446 rules, as counted from the JFSC's published material. Software can run them exactly as published. Source

How they are written: Same format as the JIB return: named checks with either a value range/pattern or an Excel formula, tied to a sheet and cell reference..

The rules, on jerseyfsc.org

How they were counted

Sum of the highest 'Check' number on each of the 26 named validation pages linked from the OIB prudential-reporting page, counted the same way as the JIB return (see jib-prudential-return). Checked page by page on 2026-11-13. Several sheets (FX & Gold, OTC market risk) are shared with the JIB template and use the same validation page, so their checks are counted in both returns.

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 bank numbers and total deposits (Sterling and other currencies) covering all registered deposit-takers, which includes OIB branches. No branch-by-branch figures, and no OIB-only performance or risk-ratio series (those are published for JIBs only). 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 (9)

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.

  • Overseas 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.

  • Branch Submission Template, September 2019

    Template · XLSX · 327.0 KB · 17 December 2025

    28 sheets (plus Contents and Submission Header): financial data, standardised market risk, loans and deposits, other prudential data, and whole-bank liquidity data.

    SHA-256 49e188532bc7show in full49e188532bc7c7c4e77aef77063ad9946bd4870bf16bba918a5d9a04ced4cf18
  • Branch Prudential Submission Certificate Template

    Template · DOCX · 59.5 KB · 17 December 2025

    SHA-256 f8b592a3d2e1show in fullf8b592a3d2e1cac959248ebd709377e7d3d18ee9cbeb4606840e049fd362686b
  • Guidance note: Prudential Reporting - OIBs

    Instructions · PDF · 140.1 KB · 17 December 2025

    Issued Aug 2019, amended Sept 2019. Same structure as the JIB guide, for branches of overseas banks.

    SHA-256 d1e06a98e82fshow in fulld1e06a98e82f70f0db7a3853bac1184e82947973807a577a3806e7e063fad8de
  • 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 fullc00416ad42a26730d60406bf8e2c8514e2c1ac7857963e4548f357069dd2421c
  • Validation checks of liquidity cashflows (OIBs)

    Validation rules · HTML

    356 named checks. The page's own PDF link (gn-branches-111-liquidity-cashflows-validation.pdf) answered HTTP 404 on 2026-11-13, so the HTML page (which prints the same table) is recorded instead.

  • Validation checks Local Interbank Market (OIBs)

    Validation rules · HTML

    321 named checks. The page's own PDF link (gn-branches-98-local-interbank-market-validation.pdf) answered HTTP 404 on 2026-11-13, so the HTML page is recorded instead.

  • 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.

  • 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 full613320279ce0cb659261402a8f2eca3033d1d4cd7dacd39e57a8ac7d92c5b90d

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.