On 27 April 2021, the PRA issued a statement providing an update on its statement of 28 July 2020 which provided guidance on the disclosure of exposures subject to measures applied in response to the COVID-19 crisis.

The PRA states:

• Firms should continue to use the templates published with the PRA’s statement of 28 July 2020 for semi-annual disclosure reference dates up to, and including, 31 December 2021.
• Firms may continue to disclose on a semi-annual basis as at 30 June 2021 and 31 December 2021. Firms may also disclose at the half-year and year-end dates for their financial year, if they have an accounting reference date other than 31 December 2021
• Disclosure templates remain unchanged from the versions issued by the PRA on 28 July 2020.