Capital requirements reporting (2024)

Once your firm has been authorised by us, we send a reporting schedule with how you report and record information about your firm. Find out what you need to report to us.

We need to know how your management structure works and how you run your business.

There are different reporting requirements for different firms.

Specifically for investment firms, the Capital Requirements Regulation (575/2013), as modified in UK law by the Capital Requirements (EU Exit) Regulations 2018 (UK CRR) retains the supervisory reporting framework that was developed as part of the UK implementation of the EU Capital Requirements Directive (CRD IV) regime, referred to as COREP and FINREP.

What you need to report to us

COREP applies to investment firms and covers various aspects of a firm’s operations that need to be reported to us, including own funds resources and requirements, large exposures, and leverage.

FINREP only applies to listed investment firms that use IFRS for consolidated financial reporting and requires the reporting of the balance sheet and income statement.

How to report to us

In the UK, the available format for reporting COREP and FINREP isXBRL, which is collected via our Gabriel system. We send firmsa schedule with the specific set of reporting requirements applicable to them.

For more information, see our pages on:

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Capital requirements reporting (2024)
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