Commission Implementing Regulation (EU) 2023/2526 of 17 November 2023 amending the implementing technical standards laid down in Implementing Regulation (EU) 2022/389 as regards the content lists of the information on individual data to be disclosed by competent authorities

• CELEX: Implementing Regulation (EU) 2023/2526
• Articles: 3

Article 1

Annex IV to Implementing Regulation (EU) 2022/389 is amended in accordance with the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

In Annex IV to Implementing Regulation (EU) 2022/389, Part 1 is replaced by the following:

‘PART 1

Individual data per competent authority (year 20XX)

Reference to reporting template

Data

Number and size of investment firms

010

Number of investment firms

[Value]

020

Total assets of all investment firms in the Member State (in MEUR)  ( 1 )

[Value]

Number and size of third country investment firms

( 2 )

030

From third countries

Number of branches  ( 3 )

[Value]

040

Number of subsidiaries  ( 4 )

[Value]

Own funds composition with respect to own funds requirements

Data, in millions euro

Data, as percentage of total own funds requirements

( 6 ) %

050

Total Common Equity Tier 1  ( 5 )

I 01.00 row 0030 and I 01.01 row 0030

[Value]

[Value]

060

Total Additional Tier 1  ( 5 )

I 01.00 row 0300 and I 01.01 row 0300

[Value]

[Value]

070

Total Tier 2 capital  ( 5 )

I 01.00 row 0420 and I 01.01 row 0420

[Value]

[Value]

080

Total own funds  ( 6 )

I 01.00 row 0010 and I 01.01 row 0010

[Value]

[Value]

Total own funds requirement by type

Data, in millions euro

Data, as percentage of the total own funds requirements

( 6 )

%

090

Data on own funds requirements

Fixed overheads requirement  ( 7 )

I 02.01 row 0030 and I 02.03 row 0030

[Value]

[Value]

100

Permanent minimum capital requirement  ( 8 )

I 02.01 row 0020 and I 02.03 row 0020

[Value]

[Value]

110

K-factor requirement  ( 9 )

I 02.01 row 0040

[Value]

[Value]

120

of which Risk-to-Client (RtC)  ( 10 )

I 04.00 row 0020

[Value]

[Value]

130

of which Risk-to-Market (RtM)  ( 11 )

I 04.00 row 0090

[Value]

[Value]

140

of which Risk-to-Firm (RtF)  ( 12 )

I 04.00 row 0120

[Value]

[Value]

( 1 )   The total assets figure shall be the sum of the asset values of all investment firms in a Member State, calculated based on applicable accounting standards, excluding any asset under management.

( 2 )   EEA countries shall not be included.

( 3 )   Number of branches as defined in Article 3(1), point (3), of Directive (EU) 2019/2034. Any number of places of business set up in the same country by an investment firm with headquarters in a third country should be counted as a single branch.

( 4 )   Number of subsidiaries as defined in Article 3(1), point (29), of Directive (EU) 2019/2034. Any subsidiary of a subsidiary undertaking shall be regarded as a subsidiary of the parent undertaking, which is at the head of those undertakings.

( 5 )   Capital as referred to in Article 9(1) of Regulation (EU) 2019/2033.

( 6 )   Total own funds requirement as referred to in Article 11 of the Regulation (EU) 2019/2033.

( 7 )   Fixed overheads requirement as referred to in Article 11(1), point (a), of Regulation (EU) 2019/2033.

( 8 )   Permanent minimum capital requirement as referred to in Article 11(1), point (b), of Regulation (EU) 2019/2033.

( 9 )   K-factor requirement as referred to in Article 11(1), point (c), of Regulation (EU) 2019/2033.

( 10 )   Own funds requirements associated with Risk to Client as referred to in Article 15(1), point (a), of Regulation (EU) 2019/2033. Indicate total capital ratio in column ‘Data, as percentage of the total own fund requirements %’.

( 11 )   Own funds requirements associated with Risk to Market as referred to in Article 15(1), point (b), of Regulation (EU) 2019/2033.

( 12 )   Own funds requirements associated with Risk to Firm as referred to in Article 15(1), point (c), of Regulation (EU) 2019/2033.’