Regulatory Alerts2026-06-30
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Statistical Notice 2026/06 - Form PL - updates to definitions
The Bank of England issues Statistical Notice 2026/06 to provide detailed reporting instructions for Form PL, which captures profit and loss data for UK National Accounts compilation. The notice specifies accrual and cash basis requirements for interest, dividends, and fees, while introducing mandatory breakdowns for captive financial institutions and real estate lending starting in Q1 2019. It further clarifies the treatment of specific instruments such as repos, bonds, and finance leases, and provides contact details for reporting queries.
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