On 2 January 2026, the Prudential Regulation Authority (PRA) published a new web page regarding Notification for inclusion of interim or year-end profits in Common Equity Tier 1 capital.

The webpage notes that under Article 26(2), Chapter 3 of the Own Funds (CRR) Part of the PRA Rulebook, firms must notify the PRA, as soon as practicable, when including interim or year-end profits in Common Equity Tier 1 (CET1) capital, unless a formal decision has already been taken confirming the final profit or loss for the year.

The webpage describes when a notification is required and what to send to the PRA.