Prudential Regulation Authority Rulebook

19.1

A credit union must submit to the PRA data items CQ and CY in accordance with this Chapter.

19.2

The table below sets out, in respect of the requirements set out in 19.1:

1. (1) in column (1), each data item which must be submitted;
2. (2) in column (2), the frequency at which a firm must submit each data item, with such periods being calculated from a firm’s accounting reference date; and
3. (3) in column (3), the due date for submission of each data item, being the last day of the period given in column (3) following the end of the relevant reporting frequency period set out in column (2).

19.3

If the due date for submission of a data item required by this Chapter falls on a day which is not a business day, the data item must be submitted so as to be received by the PRA no later than the first business day after the due date.

19.4

Where a credit union is required to submit data items in accordance with this Chapter, it must submit this information by electronic means made available by the PRA.

19.5

A data item must give the firm reference number (or all the firm reference numbers in those cases where a data item is submitted on behalf of a number of firms).

19.6

The annual report required to be included pursuant to CY must be made up for the same period as the audited accounts published by the credit union in accordance with section 3A of the Friendly and Industrial and Provident Societies Act 1968 or provided in accordance with article 49 of the Credit Unions (Northern Ireland) Order 1985 (as appropriate).

19.7

Data item CQ can be found here.

19.8

Data item CY can be found here.