ANNEX I
RULES AND GUIDANCE
List of templates
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PART 1 |
Transposition of Directive (EU) 2019/2034 |
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PART 2 |
Model approval |
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PART 3 |
Specific disclosure requirements applied to investment firms |
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PART 4 |
Regulatory reporting |
General remarks on filling in templates in Annex I
When publishing information on the general criteria and methodologies, competent authorities shall not disclose any supervisory measures directed at specific investment firms, whether taken with respect to a single investment firm or to a group of investment firms.
PART 1
Transposition of Directive (EU) 2019/2034
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Transposition of provisions of Directive (EU) 2019/2034 |
Provisions of Directive (EU) 2019/2034 |
Links to national text (1) |
Reference(s) to national provisions (2) |
Available in EN (Y/N) |
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010 |
Date of the last update of information in these templates |
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(dd/mm/yyyy) |
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020 |
I Subject matter, scope and definitions |
Articles 1 to 3 |
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030 |
II Competent authorities |
Articles 4 to 8 |
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040 |
III Initial capital |
Articles 9 to 11 |
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050 |
IV Prudential supervision |
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060 |
CHAPTER 1 - Principles of prudential supervision |
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070 |
Section 1 - Competences and duties of home and host Member States |
Articles 12 to 14 |
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080 |
Section 2 - Professional secrecy and duty to report |
Articles 15 to 17 |
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090 |
Section 3 - Sanctions, investigatory powers and right of appeal |
Articles 18 to 23 |
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100 |
CHAPTER 2 - Review process |
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110 |
Section 1 - Internal capital adequacy assessment process and internal risk |
Article 24 |
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120 |
Section 2 - Internal governance, transparency, treatment of risks and remuneration |
Articles 25 to 35 |
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130 |
Section 3 - Supervisory review and evaluation process |
Articles 36 to 37 |
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140 |
Section 4 - Supervisory measures and powers |
Articles 38 to 45 |
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150 |
CHAPTER 3 - Supervision of investment firm groups |
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160 |
Section 1 - Supervision of investment firm groups on a consolidated basis and supervision of compliance with the group capital test |
Articles 46 to 50 |
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170 |
Section 2 - Investment holding companies, mixed financial holding companies and mixed-activity holding companies |
Articles 51 to 56 |
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180 |
TITLE V - PUBLICATION BY COMPETENT AUTHORITIES |
Article 57 |
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190 |
TITLE VI - DELEGATED ACTS |
Article 58 |
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200 |
TITLE VII - AMENDMENTS TO OTHER DIRECTIVES |
Articles 59 to 64 |
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210 |
TITLE VIII - FINAL PROVISIONS |
Articles 65 to 69 |
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(1)
Hyperlink(s) to the website containing the national text transposing the provision of Union law in question.
(2)
Detailed references to the provision of national law, such as relevant Title, Chapter, paragraph etc. |
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PART 2
Model approval ( 1 )
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010 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
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Description of the approach |
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020 |
Supervisory approach for the approval of the use of alternative Internal Model Approach (IMA) to calculate minimum capital requirements for market risk |
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030 |
Minimum documentation to be provided by the investment firm applying for the use of alternative IMA |
[free text] |
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040 |
Description of the assessment process conducted by the competent authority (use of self-assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment |
[free text] |
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050 |
Form of the decisions taken by the competent authority and communication of the decisions to applicants |
[free text] |
PART 3
Specific disclosure requirements applied to investment firms
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Directive (EU) 2019/2034 |
Provision |
Information to be provided by the competent authority |
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010 |
Date of the last update of information in this template |
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(dd/mm/yyyy) |
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020 |
Article 44(a) |
Competent authorities have the power to require investment firms that do not meet the conditions for qualifying as small and non-interconnected investment firms set out in Article 12(1) of Regulation (EU) 2019/2033 and investment firms referred to in Article 46(2) of Regulation (EU) 2019/2033 to publish the information referred to in Article 46 of that regulation more than once a year and to set deadlines for that publication; |
Frequency and deadlines for publication applicable to investment firms |
[free text] |
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030 |
Article 44(b) |
Competent authorities may require investment firms that do not meet the conditions for qualifying as small and non-interconnected investment firms set out in Article 12(1) of Regulation (EU) 2019/2033 and investment firms referred to in Article 46(2) of Regulation (EU) 2019/2033 to use specific media and locations, in particular the investment firms’ websites, for publications other than the financial statements; |
Types of specific media to be used by investement firms |
[free text] |
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040 |
Article 44(c) |
Competent authorities may require parent undertakings to publish annually, either in full or by way of references to equivalent information, a description of their legal structure and governance and organisational structure of the investment firm group in accordance with Article 26(1) of this Directive and with Article 10 of Directive 2014/65/EU. |
Investment firm group parent's legal structure and governance and organisational structure |
[free text] |
PART 4
Regulatory reporting
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010 |
Date of the last update of information in this template |
(dd/mm/yyyy) |
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020 |
Implementation of the reporting on financial information in accordance with Commission Implementing Regulation XXX/2021 |
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030 |
Are XBRL standards used for submitting the reporting to the competent authority? |
[Yes/No] |
( 1 ) Applicable from 26 June 2026 or the date of application to credit institutions of the requirements as stated in Article 57(1) of Regulation (EU) 2019/2033.