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Documentation · Prudential

Pillar 3 — Disclosures.

Producing the public disclosure of your capital position from the Pillar 1 and Pillar 2 work already done.

Manual Prudential Reporting Engine → Pillar 3 · Version 2.0 · 4 screenshots REGREP · Issued January 2026
NoteThis guide assumes you know how to sign in, navigate the Solutions menu, complete Settings and work with sessions. Those are covered in the Getting Started guide and are not repeated here.

What this module does

Pillar 3 is the public leg of the framework. Having calculated its requirement under Pillar 1 and assessed it internally under Pillar 2, the firm discloses its capital position so that clients, counterparties and the market can see it.

This module does almost no calculation of its own. It draws the figures from a linked Pillar 1 session and a linked Pillar 2 session, lays them out in the disclosure templates required under the IFR/IFD framework, and exports a Word document you can publish.

ImportantBecause the figures come from linked sessions, the disclosure is only as current as they are. If a linked session is edited after the disclosure is produced, the exported document does not update. Re-export after any change upstream.

Creating a disclosure session

Solutions → Regulatory Reporting → Prudential Reporting Engine → Pillar 3 — Disclosures.

The Pillar 3 session list
Figure 1 — The Pillar 3 session list.

Select + to create a session.

The Add Session dialog
Figure 2 — The Add Session dialog.
  1. 1The Pillar 1 session supplying capital, fixed overhead and K-Factor figures.
  2. 2The Pillar 2 session supplying the internal assessment and any capital add-ons.
FieldWhat to enter
NameA descriptive title, for example "Q1 2026 Disclosures".
Reporting DateThe effective date of the disclosure.
Pillar 1 SessionThe calculation session to draw baseline capital data from.
Pillar 2 SessionThe ICARA session to draw internal assessment data from.
Audited SessionWhether the underlying data is audited. Public disclosures are normally made on audited figures.
Reporting ScopeConsolidated or Solo — this must match the scope of the linked sessions.
NoteBoth linked sessions should share the reporting date and scope of the disclosure. The platform does not force this, so check it yourself — a disclosure built from a Solo Pillar 1 session and a Consolidated Pillar 2 session will produce figures that do not reconcile.

Session Home

Session Home, consolidating the linked sessions
Figure 3 — Session Home, consolidating the linked sessions.
  1. 1The linked Pillar 1 and Pillar 2 sessions, shown in the sidebar so you can confirm the source of every figure.
  2. 2EXPORT REPORT generates the disclosure document in Word (.docx) format.
  3. 3Requirement Used — names which of PMC, FOR or KFR is binding, and therefore sets the total own funds requirement.

The page brings together everything the disclosure needs:

SectionContents
Capital Adequacy / Own Funds RequirementsCET1, Tier 1 and total capital against PMC, FOR and KFR, the requirement used, and the resulting ratios.
Liquidity RequirementThe liquidity requirement and the breakdown of eligible liquid assets — Level 1, Level 2A and 2B assets, short-term deposits and receivables.
Fixed Overhead RequirementPrior-year expenses, deductions, projected overheads and the percentage variation.
Market Risk Requirements (NPR)Position risk, foreign exchange risk and commodity risk making up net position risk.
K-Factor Requirement SummaryEach K-Factor requirement feeding the disclosure.

Pillar 1 and Pillar 2 Info

These two pages are read-only views of the linked sessions, so you can check a figure without leaving the disclosure.

  • Pillar 1 Info — capital amounts and coverage ratios, the capital threshold cards, the own funds breakdown including additional valuation adjustments, and the K-Factor requirements grouped by Risk to Client, Risk to Market and Risk to Firm.

  • Pillar 2 Info — total own funds available, the threshold requirement before and after Individual Capital Guidance, and the comparison of the Pillar 2 requirement against the Pillar 1 KFR across each K-Factor.

Disclosure tables

The Disclosure Tables page holds the three templates the IFR/IFD framework requires.

Disclosure Tables → CC1
Figure 4 — Disclosure Tables → CC1.
  1. 1The three disclosure templates.
  2. 2The source column — the ledger references behind each figure, mapping the disclosure back to the audited financial statements.
TemplateWhat it discloses
CC1Composition of regulatory own funds — CET1, Tier 1 and Tier 2 capital and the deductions applied, each cross-referenced to the audited accounts.
CC2Reconciliation of regulatory own funds to the balance sheet — mapping published balance sheet lines to disclosure reference codes.
CCAMain features of the capital instruments the firm has issued, qualitative and quantitative.

Disclosing more than one instrument

The CCA template describes one instrument per column. Where the firm has issued several, select + ADD COLUMN in the top-right to add Column B, C and so on, and complete each.

ImportantSelect SAVE after editing any table or adding a column. Saved changes flow into the report generated from Session Home, but only after saving — exporting before saving produces a document without your edits.

Producing the disclosure

  1. Confirm the Pillar 1 and Pillar 2 sessions are complete, reviewed and will not change.

  2. Create the disclosure session, linking both and matching the reporting date and scope.

  3. Review Session Home and confirm the requirement used is what you expect.

  4. Check Pillar 1 Info and Pillar 2 Info against the source sessions.

  5. Work through CC1, CC2 and CCA, completing the instrument columns in CCA. Save.

  6. Export the report from Session Home.

  7. Review the Word document, apply your firm's house formatting, and have it approved before publication.

  8. Publish it where your regulator requires, and keep the session as the record of what was disclosed.

NoteThe export is a Word document precisely so it can be edited. Treat it as a well-populated draft rather than a finished publication — the narrative disclosures a firm must make around the numbers are not something the platform generates.

Troubleshooting

SymptomLikely cause and fix
Figures are blank or zeroOne of the linked sessions is incomplete. Open it and confirm the calculations have been run.
Figures do not match the Pillar 1 sessionThe linked session has been edited since. Re-open the disclosure and re-export.
Capital and internal assessment figures do not reconcileThe linked sessions probably differ in scope or reporting date. Check both, and rebuild the disclosure if they do.
A CCA column is missing from the exportThe column was added but not saved. Select SAVE on the Disclosure Tables page, then export again.
The requirement used is not what you expectedIt is whichever of PMC, FOR and KFR is highest in the linked Pillar 1 session. Check those three figures there.

Document control

VersionDateChange
2.0January 2026Rewritten to start at the module. Navigation and Settings move to the Getting Started guide. Adds the requirement-used indicator, the source reference column, the risk of editing a linked session after export, scope and date matching between linked sessions, a full production workflow and troubleshooting. Screenshots refreshed using fictional firm data.
1.0—Original Pillar 3 manual.

REGREP is an independent software provider. This manual describes how to operate the platform and is not legal, tax or regulatory advice. Confirm scope, thresholds and submission dates with your competent authority before you file.

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