Circular No. 155 - Instructions for preparing reports on regulatory capital and prudential ratios

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This Circular contains the rules for preparing prudential reports on an individual and consolidated basis.

The individual and consolidated report forms are divided into five sections referring to the following profiles: regulatory capital, solvency ratio, large exposures, market risks and financial position. Individual reports are quarterly, while consolidated reports are half-yearly (except for the section on large exposures, which is quarterly).

The individual and consolidated report formats are contained, respectively, in Circular No. 49 ("Manual for preparing supervisory returns") and Circular No. 115 ("Instructions for preparing supervisory reports on a consolidated basis").