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Federal Register / Vol. 86, No. 149 / Friday, August 6, 2021 / Notices c, e, f, and g in respect of one or more security-based swaps or activities related to security-based swaps; and B This Order does not extend to the requirements of Exchange Act rule 18a 6b1xi, b1xiii, b2v, b2vi, or b2viii.
3 File Reports. The requirements of the following provisions of Exchange Act rule 18a7, provided that the Covered Entity complies with the relevant conditions in this paragraph f3:
i The requirements of Exchange Act rule 18a7a1 or a2, as applicable, and the requirements of Exchange Act rule 18a7j as applied to the requirements of Exchange Act rule 18a 7a1 or a2, as applicable, provided that:
A The Covered Entity is subject to and complies with the requirements of PRA Definition of Capital Rule 4.5; UK
CRR articles 99, 394, 430, and Part Six:
Title II and Title III; and UK CRR
Reporting ITS annexes I, II, III, IV, V, VIII, IX, X, XI, XII, and XIII, as applicable;
B The Covered Entity files periodic unaudited financial and operational information with the Commission or its designee in the manner and format required by Commission rule or order and presents the financial information in the filing in accordance with generally accepted accounting principles that the Covered Entity uses to prepare general purpose publicly available or available to be issued financial statements in the UK.;
C With respect to the requirements of Exchange Act rule 18a7a1, the Covered Entity applies substituted compliance for the requirements of Exchange Act section 15Fe and Exchange Act rules 18a1 through 18a 1d pursuant to this Order; and D With respect to the requirements of Exchange Act rule 18a7a1, the Covered Entity applies substituted compliance for the requirements of Exchange Act rule 18a6b1viii pursuant to this Order;
ii The requirements of Exchange Act rule 18a7a3 and the requirements of Exchange Act rule 18a7j as applied to the requirements of paragraph a3 of Exchange Act rule 18a7, provided that:
A The Covered Entity is subject to and complies with the requirements of UK CRR articles 99, 394, 431, 433, 452, 454, and 455; UK CRR Reporting ITS
annexes I, II, VIII, and IX, as applicable;
PRA Definition of Capital Rule 4.5; and Companies Act sections 394, 415, 442, and 475; and B The Covered Entity applies substituted compliance for the requirements of Exchange Act section
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15Fe and Exchange Act rules 18a1
through 18a1d pursuant to this Order;
iii The requirements of Exchange Act rule 18a7b, provided that:
A the Covered Entity is subject to and complies with the requirements of UK CRR articles 431 through 455; and Companies Act sections 394, 415, 442, and 475; and B the Covered Entity applies substituted compliance for the requirements of Exchange Act rule 18a 6b1viii pursuant to this Order;
iv The requirements of Exchange Act rule 18a7c, d, e, f, g, and h and the requirements of Exchange Act rule 18a7j as applied to the requirements of paragraphs c, d, e, f, g, and h of Exchange Act rule 18a7, provided that:
A The Covered Entity is subject to and complies with the requirements of FCA CASS 6.2.2R, 6.6.2R, 6.6.3R, 6.6.33G, 6.6.34R, 7.12.2R, 7.15.2R, 7.15.3R, 7.15.20R, and 7.15.21R; FCA
SUP 3.8.5R, 3.10.4R through 3.10.7R;
UK CRR articles 262, 1325, 154, 191, 321, 325bi, 350, 353, 368, 418;
Companies Act section 475; and the Capital Requirements Country-byCountry Reporting Regulations 2013
Regulation 24;
B With respect to financial statements the Covered Entity is required to file annually with the UK
PRA or FCA, including a report of an independent public accountant covering the financial statements, the Covered Entity:
1 Simultaneously sends a copy of such annual financial statements and the report of the independent public accountant covering the annual financial statements to the Commission in the manner specified on the Commissions website;
2 Includes with the transmission the contact information of an individual who can provide further information about the financial statements and report;
3 Includes with the transmission the report of an independent public accountant required by Exchange Act rule 18a7c1iC covering the annual financial statements if UK laws do not require the Covered Entity to engage an independent public accountant to prepare a report covering the annual financial statements;
provided, however, that such report of the independent public accountant may be prepared in accordance with generally accepted auditing standards in UK that the independent public accountant uses to perform audit and attestation services and the accountant complies with UK independence requirements;

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4 Includes with the transmission the reports required by Exchange Act rules 18a7c1iB and C addressing the statements identified in Exchange Act rule 18a7c3 or c4, as applicable, that relate to Exchange Act rule 18a4;
provided, however, that the report of the independent public accountant required by Exchange Act rule 18a7c1iC
may be prepared in accordance with generally accepted auditing standards in the UK that the independent public accountant uses to perform audit and attestation services and the accountant complies with UK independence requirements;
5 Includes with the transmission the supporting schedules and reconciliations, as applicable, required by Exchange Act rules 18a7c2ii and iii, respectively, relating to Exchange Act rule 18a2; and 6 Includes with the transmission the supporting schedules and reconciliations, as applicable, required by Exchange Act rules 18a7c2ii and iii, respectively, relating to Exchange Act rules 18a4 and 18a4a;
C The Covered Entity applies substituted compliance for the requirements of Exchange Act section 15Fe and Exchange Act rules 18a1
through 18a1d pursuant to this Order;
and D The Covered Entity applies substituted compliance for the requirements of Exchange Act rule 18a 6b1viii pursuant to this Order.
v The requirements of Exchange Act rule 18a7i, provided that:
A The Covered Entity is subject to and complies with the requirements of FCA SUP 16.3.17R and PRA Regulatory Reporting Rule 18; and B The Covered Entity:
1 Simultaneously sends a copy of any notice required to be sent by UK
law cited in paragraph f3vA of the Order to the Commission in the manner specified on the Commissions website;
and 2 Includes with the transmission the contact information of an individual who can provide further information about the matter that is the subject of the notice.
4i Provide Notification. The requirements of the following provisions of Exchange Act rule 18a8, provided that the Covered Entity complies with the relevant conditions in this paragraph f4i and with the applicable conditions in paragraph f4ii:
A The requirements of paragraphs a1i, a1ii, b1, b2, and b4
of Exchange Act rule 18a8 and the requirements of Exchange Act rule 18a 8h as applied to the requirements of
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