Capital Buffers

PRA Rules and Modifications by Consent

• Capital Buffers
• Capital buffers and Pillar 2A: Modification by Consent and Model Requirements
• Reporting Pillar 2
• Internal Capital Adequacy Assessment
• Disclosure (CRR)
• Reporting (CRR)

UK legislation

• CCoB, CCyB, G-SII Identification and Buffer, and O-SII Buffer – The Capital Requirements (Capital Buffers and Macro-prudential Measures) Regulations 2014

UK technical standards

CCyB

• Identification of the geographical location of the relevant credit exposures for calculating institution-specific countercyclical capital buffer rates - Commission Delegated Regulation (EU) 1152/2014, as amended, including by the Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019, Annex C

G-SII

• Specification of the methodology for the identification of global systemically important institutions - Commission Delegated Regulation (EU) No 1222/2014, as amended, including by the Technical Standards (Capital Requirements) (EU Exit) (No.2) Instrument 2019, Annex A

Supervisory Statements and Statements of Policy

• Implementing CRD: Capital buffers (SS6/14)
• The minimum requirement for own funds and eligible liabilities (MREL) - buffers and Threshold Conditions (SS16/16)
• The PRA’s approach to the implementation of the O-SII buffer (Statement of Policy) 
• The Internal Capital Adequacy Assessment Process (ICAAP) and the Supervisory Review and Evaluation Process (SREP) (SS31/15)
• Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082, and PRA 111 (SS32/15)
• The PRA's methodologies for setting Pillar 2 capital (Statement of Policy)
  
   

Other relevant material

Guidelines originally issued by European Supervisory Authorities should be read in conjunction with "Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU" (Statement of Policy) 

• Guidelines on common procedures and methodology for Supervisory review and Evaluation Process (SREP) (EBA/GL/2014/13)
• Guidelines on ICAAP and ILAAP information (EBA/GL/2016/10)