Prudential reporting is how a supervisor sees whether a firm holds enough capital and liquidity for the risk it runs. Credit institutions and larger investment firms report through COREP and FINREP under the banking framework, filed as EBA XBRL against a taxonomy version that changes on its own schedule. Investment firms report under the dedicated investment firm regime: own funds against the highest of the permanent minimum requirement, the fixed overheads requirement and the K-factor requirement, with the internal capital adequacy assessment and Pillar 3 disclosures alongside. The United Kingdom operates its own version of that regime with its own returns and its own supervisory expectations.
This pillar collects what the REGREP Regulatory Team publishes across those frameworks — practitioner guides, the questions we are asked repeatedly, and reference material on returns, cadences and taxonomy versions. Every record cites at least one official source, the regulation, technical standard or authority guidance it rests on, and carries the date it was last reviewed. Taxonomy and template revisions are tracked as immutable versions, so a guide written against one version says so rather than drifting silently into the next.
Two things cause most of the trouble. The first is classification: which regime applies, which class a firm falls into, which returns follow from that, and how a reclassification changes the picture partway through a year. The second is the file itself — a return that is arithmetically correct and still rejected on taxonomy validation, because a dimension, a sign convention or a required breakdown does not match what the taxonomy expects.
None of this is legal, accounting or regulatory advice, and submission mechanics differ by national competent authority. Confirm the current taxonomy version and channel with your authority before you file. When you are ready to produce and validate the return itself, each framework maps to a REGREP module.
