ANNEX ISupplementary provisions
ANNEX I Annex I to Regulation (EU) No 1011/2012 (ECB/2012/24) is amended as follows: 1. Part 1 is amended as follows: (a) the first sentence of paragraph 1 is replaced by the following: ‘MFIs, IFs and custodians reporting data on own holdings of securities or on securities they hold in custody on behalf of resident investors must provide the statistical information in accordance with one of the following approaches:’; and (b) the first sentence of paragraph 2 is replaced by the following: ‘FVCs and ICs provide the statistical information in accordance with one of the following approaches:’ ; 2. Part 2 is replaced by the following: ‘PART 2 Data on own holdings of securities with an ISIN code by MFIs, IFs, FVCs, ICs and custodians For each security that has been assigned an ISIN code classified under the security category “debt securities” (F.3), “listed shares” (F.511) or “investment fund shares or units” (F.52), data for the fields in the table below are reported by financial investors belonging to the MFIs, IFs, FVCs or ICs and by custodians with reference to own holdings of securities. They are reported in accordance with the following rules and in conformity with the definitions in Annex II: (a) data for fields 1 and 2 are reported; (b) data are reported in accordance with either point (i) or (ii) as follows: (i) if MFIs, IFs, FVCs, ICs and custodians report security-by-security financial transactions, data for fields 5 and, where requested by the relevant NCB, 6 are reported; or (ii) if MFIs, IFs, FVCs, ICs and custodians do not report security-by-security financial transactions, data for field 6, where requested by the relevant NCB, are reported. The relevant NCB may choose to require financial investors belonging to the MFIs, IFs, FVCs, ICs and custodians to report data for fields 1 and 3 instead of data in accordance with point (a). In this case, instead of data in accordance with point (b), data for fields 5 and, where requested by the relevant NCB, 7 are also reported. The relevant NCB may also choose to require financial investors belonging to the MFIs, IFs, FVCs, ICs and custodians to report data for fields 2b, 3 and 4. Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Quotation basis 3 Market value 4 Portfolio investment or direct investment 5 Financial transactions 6 Other changes in volume at nominal value 7 Other changes in volume at market value’ 3. Part 3 is amended as follows: (a) the following sentence is added before the table: ‘Custodians reporting the holdings of ICs in accordance with Article 3(2a) shall also report data for field 9 or field 10.’ ; (b) the table is replaced by the following: ‘Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Quotation basis 3 Sector of the holder: — Insurance corporations (S.128) — Pension funds (S.129) — Other financial intermediaries (S.125) excluding financial vehicle corporations engaged in securitisation transactions, financial auxiliaries (S.126), captive financial institutions and money lenders (S.127) — Financial vehicle corporations engaged in securitisation transactions (a subdivision of S.125) — Non-financial corporations (S.11) — General government (S.13) ( 1 ) — Households and non-profit institutions serving households (S.14+S.15) ( 2 ) 4 Market value 5 Portfolio investment or direct investment 6 Financial transactions 7 Other changes in volume at nominal value 8 Other changes in volume at market value 9 Holder institution 10 Holder institution is subject to direct reporting . 4. Part 6 is amended as follows: (a) the last sentence is replaced by the following: ‘The relevant NCB may also choose to require heads of reporting groups to report data for fields 2b, 3 and 6.’ ; (b) the table is replaced by the following: ‘Field Description Alternative reporting options 1 ISIN code (i) Group level (ii) Resident entities and non-resident entities separately identified (iii) By entity’ 2 Number of units or aggregated nominal value 2b Quotation basis 3 Market value 4 Resident entities/non-resident entities 5 Entity of the group 6 Issuer is part of the reporting group 5. Part 7 is amended as follows: (a) the first paragraph is replaced by the following: ‘For each security that has not been assigned an ISIN code classified under the security category “short term debt securities” (F.31), “long term debt securities” (F.32), “listed shares” (F.511) or “investment fund shares or units” (F.52), data for the fields in the table below may be reported by financial investors belonging to the MFIs, IFs and FVCs or ICs and by custodians. They report in accordance with the following rules and in conformity with the definitions in Annex II:’ ; (b) points (a)(i) and (ii) are replaced by the following: ‘(i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6, 7 and 9 to 15, and either for field 16 or for fields 17 and 18, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6, 7, and 9 to 15, and either data for field 16 or for fields 17 and 18, over the reference quarter or month.’ ; (c) point (b) is replaced by the following: ‘(b) For custodians reporting data on securities they hold on behalf of resident financial investors not required to report their holdings of securities and on behalf of non-financial investors, quarterly or monthly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 and 8 to 15, and either for field 16 or for fields 17 and 18, over the reference quarter or month, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), for fields 6 and 8 to 15, and either data for field 16 or for fields 17 and 18, over the reference quarter or month. Custodians reporting the holdings of ICs in accordance with Article 3(2a) shall also report data for fields 22 or 23.’ ; (d) the following point (c) is added: ‘(c) For heads of banking groups reporting data on securities which are held by their group, including non-resident entities, quarterly data may be reported as follows: (i) data for fields 1 to 4 (data for field 5 instead of fields 2 and 4 may be reported), and for fields 6 and 9 to 15, over the reference quarter, on a security-by-security basis using an identification number such as CUSIP, SEDOL, an NCB identification number, etc.; or (ii) aggregated data for fields 2 to 4 (data for field 5 instead of fields 2 and 4 may be reported), and for fields 6 and 9 to 15, over the reference quarter. Data under (i) and (ii) are reported in accordance with one of the following options: (i) aggregated for the whole group; or (ii) separately for resident and for non-resident entities of the group. In this case data for field 19 are also reported; or (iii) separately by each entity of the group. In this case, data for field 20 are also reported. The relevant NCB may require heads of reporting groups to also report data for field 21.’ ; (e) the table is replaced by the following: ‘Field Description 1 Security identifier code (NCB identification number, CUSIP, SEDOL, other) 2 Number of units or aggregated nominal value ( 3 ) 3 Quotation basis 4 Price value 5 Market value 6 Instrument: — Short-term debt securities (F.31) — Long-term debt securities (F.32) — Listed shares (F.511) — Investment funds shares or units (F.52) 7 Sector or sub-sector of investors reporting data on own holdings of securities: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Financial vehicle corporations engaged in securitisation transactions (a subdivision of S.125) — Insurance corporations (S.128) 8 Sector or sub-sector of the investors reported by custodians: — Other financial corporations excluding monetary financial institutions, investment funds, financial vehicle corporations engaged in securitisation transactions, insurance corporations and pension funds (S.125+S.126+S.127) — Insurance corporations (S.128) — Pension funds (S.129) — Non-financial corporations (S.11) — General government (S.13) ( 4 ) — Households and non-profit institutions serving households (S.14+S.15) ( 5 ) 9 Sector or sub-sector of the issuer: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Other financial corporations excluding monetary financial institutions, investment funds, financial vehicle corporations engaged in securitisation transactions, insurance corporations and pension funds (S.125+S.126+S.127) — Financial vehicle corporations engaged in securitisation transactions (a subdivision of S.125) — Insurance corporations and pension funds (S.128+S.129) ( 6 ) — Non-financial corporations (S.11) — General government (S.13) — Households and non-profit institutions serving households (S.14+S.15) ( 7 ) 10 Portfolio investment or direct investment 11 Country breakdown of investor 12 Country breakdown of issuer 13 Security currency of denomination 14 Issue date 15 Maturity date 16 Financial transactions 17 Revaluation adjustments 18 Other changes in volume 19 Resident entities/non-resident entities 20 Entity of the group 21 Issuer is part of the reporting group 22 Holder institution 23 Holder institution is subject to direct reporting ; 6. the following Part 8 is added: ‘PART 8 Annual reporting of own holdings of securities with an ISIN code by ICs For each security that has been assigned an ISIN code classified under the security category “debt securities” (F.3), “listed shares” (F.511) or “investment fund shares or units” (F.52), data for the fields in the table below are reported by ICs with reference to own holdings of securities, on an annual basis. They are reported in accordance with the following rules and in conformity with the definitions in Annex II: (a) if ICs report security-by-security data, data for fields 1, 2 and 4 are reported; (b) the relevant NCB may require financial investors belonging to the ICs to also report data for fields 2b and 3; (c) if ICs report aggregated data, data for fields 3 and 4 to 8 are reported. Field Description 1 ISIN code 2 Number of units or aggregated nominal value 2b Quotation basis 3 Market value 4 Geographical breakdown of the holder (individual EEA countries, non-EEA countries) 5 Instrument: — Short-term debt securities (F.31) — Long-term debt securities (F.32) — Listed shares (F.511) — Investment funds shares or units (F.52) 6 Sector or sub-sector of the issuer: — Central bank (S.121) — Deposit-taking corporations except central bank (S.122) — Money market funds (S.123) — Investment funds except money market funds (S.124) — Other financial corporations excluding monetary financial institutions, investment funds, financial vehicle corporations engaged in securitisation transactions, insurance corporations and pension funds (S.125+S.126+S.127) — Financial vehicle corporations engaged in securitisation transactions (a subdivision of S.125) — Insurance corporations and pension funds (S.128+S.129) ( 8 ) — Non-financial corporations (S.11) — General government (S.13) — Households and non-profit institutions serving households (S.14+S.15) ( 9 ) 7 Country breakdown of issuer 8 Security currency of denomination ; ( 1 ) Where available, “central government” (S.1311) “state government” (S.1312), “local government” (S.1313) and “social security funds” (S.1314) sub-sectors are reported separately indentified. ( 2 ) The relevant NCB may require actual reporting agents to separately identify the sub-sectors “households” (S.14) and “non-profit institutions serving households” (S.15)’ ( 3 ) For aggregated data: number of units or aggregated nominal value having the same price value (see field 4). ( 4 ) Where available, “central government” (S.1311), “state government” (S.1312), “local government” (S.1313) and “social security funds” (S.1314) sub-sectors are reported separately identified. ( 5 ) Where available, “households” (S.14) and “non-profit institutions serving households” (S.15) sub-sectors are reported separately identified. ( 6 ) Where available, “insurance corporations” (S.128) and “pension funds” (S.129) sectors are reported separately identified. ( 7 ) The relevant NCB may require actual reporting agents to separately identify the sub-sectors “households” (S.14) and “non-profit institutions serving households” (S.15).’ ( 8 ) Where available, “insurance corporations” (S.128) and “pension funds” (S.129) sectors are reported separately identified. ( 9 ) The relevant NCB may require actual reporting agents to separately identify the sub-sectors “households” (S.14) and “non-profit institutions serving households” (S.15).’