ANNEX IV

Instruction to report the “value of total assets”

Type of entity	Instruction to report value of total assets in column B_01.02.0110
(a) credit institutions	Information as specified in Template C40.00, Row 0410, Column 0010 of Annex X to Commission Implementing Regulation (EU) 2021/451 (1)
(b) payment institutions, including payment institutions exempted pursuant to Directive (EU) 2015/2366	Value of the total assets in the statutory accounts
(c) account information service providers	Value of the total assets in the statutory accounts
(d) electronic money institutions, including electronic money institutions exempted pursuant to Directive 2009/110/EC	Value of the total assets in the statutory accounts
(e) investment firms	Information as specified in template Z01.00, column 0090 of Annex I to Commission Implementing Regulation (EU) 2018/1624 (2)
(f) crypto-asset service providers authorised under Regulation (EU) 2023/1114	Value of the total assets in the statutory accounts
(g) issuers of asset-referenced tokens authorised under Regulation (EU) 2023/1114	Value of the total assets in the statutory accounts
(h) central securities depositories	Value of the total assets in the audited financial statements reported to competent authorities pursuant to Article 41, point (a), of Commission Delegated Regulation (EU) 2017/392 (3)
(i) central counterparties	Information as reported in "Public quantitative disclosure standards for central counterparties" of BIS/IOSCO, field 15.2
(j) trading venues	Value of the total assets in the statutory accounts
(k) trade repositories	Value of the total assets in the statutory accounts
(l) managers of alternative investment funds	Value of the total assets in the statutory accounts
(m) management companies	Value of the total assets in the statutory accounts
(n) data reporting service providers	Value of the total assets in the statutory accounts
(o) insurance and reinsurance undertakings	Information as specified in Annex II and Template S02.01, Row 0500, Column 0010, of Annex III to Commission Implementing Regulation (EU) 2023/894 (4)
(p) insurance intermediaries, reinsurance intermediaries and ancillary insurance intermediaries	Value of the total assets in the statutory accounts
(q) institutions for occupational retirement provision	Total assets must equal the sum of all items separately identified on the assets side of the balance sheet and must also equal total liabilities
(r) credit rating agencies	Value of the total assets in the statutory accounts
(s) administrators of critical benchmarks	Value of the total assets in the statutory accounts
(t) crowdfunding service providers	Value of the total assets in the statutory accounts
(u) securitisation repositories	Value of the total assets in the statutory accounts
Non-financial entity: ICT intra-group service provider	Not applicable
Non-financial entity: Other intra-group entity	Not applicable
Non-financial entity: ICT third-party service provider	Not applicable

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(1)  Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1, ELI: 2021/451/oj" >http://data.europa.eu/eli/reg_impl/2021/451/oj).

(2)  Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (OJ L 277, 7.11.2018, p. 1, ELI: 2018/1624/oj" >http://data.europa.eu/eli/reg_impl/2018/1624/oj).

(3)  Commission Delegated Regulation (EU) 2017/392 of 11 November 2016 supplementing Regulation (EU) No 909/2014 of the European Parliament and of the Council with regard to regulatory technical standards on authorisation, supervisory and operational requirements for central securities depositories (OJ L 65, 10.3.2017, p. 48, ELI: 2017/392/oj" >http://data.europa.eu/eli/reg_del/2017/392/oj).

(4)  Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (OJ L 120, 5.5.2023, p. 1, ELI: 2023/894/oj" >http://data.europa.eu/eli/reg_impl/2023/894/oj).

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ELI: http://data.europa.eu/eli/reg_impl/2024/2956/oj

ISSN 1977-0677 (electronic edition)