Prudential Regulation Authority Rulebook

12.1

The attestation must be:

1. (1) provided in the form of an attestation document and which must include the information set out at 12.2; and
2. (2) accompanied by a supporting attestation report as set out at 12.3.

12.2

The attestation document must include:

1. (1) the attestation in 9.1;
2. (2) the name and role of the PRA senior management function holder giving the attestation;
3. (3) the relevant portfolio of assets to which the attestation applies; and
4. (4) the date of the attestation.

12.3

The supporting attestation report must include the following information:

1. (1) either:
   1. (a) a copy of the latest version of the policy referred to in 10.3; or
   2. (b) confirmation that such policy has not been updated since it was last provided to the PRA;
2. (2) confirmation that the firm and attestor complied with the terms of the policy referred to in 10.3 in making the attestation, or if not:
   1. (a) details of the alternative approach followed by the firm and the attestor; and
   2. (b) an explanation as to why this occurred;
3. (3) a list detailing the evidence the attestor relied on in making the attestation; and
4. (4) in relation to any increase(s) in the fundamental spread that the firm has elected to use in accordance with 4.17, a list of:
   1. (a) all assets in each relevant portfolio of assets to which these apply;
   2. (b) the reasons for the increase(s); and
   3. (c) the amount of the increase(s) and the matching adjustment resulting from those assets,

   as at the applicable attestation reference date.