Advance instalments on the individual annual contributions
Article 1
Delegated Regulation (EU) 2017/2361 is amended as follows: (1) the following Article 4a is inserted: ‘Article 4a Advance instalments on the individual annual contributions 1. Each financial year, prior to the receipt of the data in accordance with Article 6(1), the Board may raise advance instalments on the individual annual contributions for an amount up to 75 % of the amount of annual contributions referred to in Article 3(1) from the entities and groups referred to in Article 4(1), point (a), for that financial year. The advance instalment of each entity or group shall be calculated in proportion to the individual annual contributions calculated for such entity or group in the immediately preceding financial year. 2. The Board shall deduct the payment of the advance instalment from the entity’s or group’s individual annual contribution for that financial year.’; (2) Article 6 is amended as follows: (a) paragraph 1 is replaced by the following: ‘1. Each year, within five working days of the issuance by the ECB of fee notices in accordance with Article 12(1) of Regulation (EU) No 1163/2014, and in any case no later than 7 July of the year in which the fee notices are issued, the ECB shall provide the Board with the data on each contribution debtor as used by the ECB in that year to determine the supervisory fees in accordance with Regulation (EU) No 1163/2014.’; (b) the following paragraph 2a is inserted: ‘2a. Where a contribution debtor is established in a given financial year and is not a supervised entity or a supervised group as referred to in Article 10(3), point (bc), of Regulation (EU) No 1163/2014, the individual annual contributions due by that contribution debtor for that financial year and for the following financial year shall be calculated by setting the fee factors to zero. In the third financial year for which an individual annual contribution is due by such contribution debtor, the administrative individual annual contribution due for the two preceding financial years shall be recalculated based on the fee factors used for that financial year, and the difference shall be settled accordingly.’; (c) paragraph 4 is replaced by the following: ‘4. Where, for the purposes of this Regulation, the Board needs to identify whether an entity is part of the group that has nominated a given contribution debtor, or to verify whether an entity is obliged to contribute to the administrative expenditures of the Board, the ECB, national resolution authorities and national competent authorities shall assist the Board with all relevant information.’; (d) paragraph 6 is replaced by the following: ‘6. For the calculation of the individual annual contributions due for a given financial year, the Board shall use the data used by the ECB in that year to determine the supervisory fees for the preceding year in accordance with Regulation (EU) No 1163/2014, and provided to the Board in accordance with this Article.’; (3) Article 7 is amended as follows: (a) the following paragraph 4a is inserted: ‘4a. For the purposes of calculating individual annual contributions due for a given financial year, the Board shall take into account any of the changes referred to in paragraphs 1, 2 and 3, that occur as of 1 January of that year, in the next financial year.’; (b) paragraph 6 is replaced by the following: ‘6. Except as provided for in Article 6(2a), the individual annual contributions of entities or groups that are not subject to the changes referred to in paragraphs 1, 2 or 3 of this Article shall not be adjusted.’; (4) in Article 8, paragraphs 3 to 8 are replaced by the following: ‘3. The contribution notice shall specify the amount of the individual annual contribution, or the advance instalment referred to in Article 4a, and the way in which the annual contribution or advance instalment shall be paid. The contribution notice shall be duly reasoned with regard to the factual and legal aspects of the individual contribution decision or advance instalment decision. 4. The Board shall address any other communication with regard to the individual annual contribution, including any settlement decision taken in accordance with Article 10(8), and, where applicable, with regard to the advance instalment, to the contribution debtor. 5. The individual annual contribution or advance instalment shall be payable in euros. 6. The contribution debtor shall pay the amount of the individual annual contribution or advance instalment within 35 calendar days of the issuance of the contribution notice. The contribution debtor shall comply with the requirements set out in the contribution notice with respect to the payment of the individual annual contribution or advance instalment. The date of payment shall be the date on which the Board’s account is credited. 7. The individual annual contribution and, where applicable, the advance instalment, due by the entities referred to in Article 2 of Regulation (EU) No 806/2014 that are members of the same group shall be collected from the contribution debtor of that group. 8. Without prejudice to any other remedy available to the Board, in the event of partial payment, non-payment or non-compliance with the conditions for payment specified in the contribution notice, interest shall accrue on a daily basis on the outstanding amount of the individual annual contribution and, where applicable, of the advance instalment, at an interest rate of the ECB’s main refinancing rate plus 8 percentage points from the date on which the payment was due.’; (5) Article 9 is amended as follows: (a) paragraph 1 is replaced by the following: ‘1. The payments of the individual annual contributions and advance instalments due and any interest for late payment pursuant to Article 8(8) shall be enforceable.’; (6) the following Article 14a is inserted: ‘Article 14a Transitional arrangements for the financial year 2021 In 2021, the Board shall calculate the individual annual contributions due for the financial year 2021 on the basis of the data provided by the ECB to the Board in 2019 and any subsequent updates thereto in accordance with Article 6. In 2022, the Board shall recalculate the individual annual contributions due for the financial year 2021 on the basis of the data provided by the ECB to the Board in 2021 in accordance with Article 6. Any difference between the amount originally calculated for the financial year 2021 and the recalculated amount shall be settled when calculating the individual annual contributions due for the financial year 2022.’.