Commission Implementing Regulation (EU) 2019/912 Annex I

Annex I

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ANNEX I

RULES AND GUIDANCE

List of templates

Part 1	Transposition of Directive 2013/36/EU
Part 2	Model approval
Part 3	Specialised lending exposures
Part 4	Credit risk mitigation
Part 5	Specific disclosure requirements applied to institutions
Part 6	Waivers for the application of prudential requirements
Part 7	Qualifying holdings in a credit institution
Part 8	Regulatory and financial 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 institutions, whether taken with respect to a single institution or to a group of institutions.

PART 1

Transposition of Directive 2013/36/EU

	Transposition of provisions of Directive 2013/36/EU	Provisions of Directive 2013/36/EU	Links to national text (¹)	Reference(s) to national provisions (²)	Available in EN (Y/N)
010	Date of the last update of information in this template		(dd/mm/yyyy)
020	Subject matter, scope and definitions	Articles 1 to 3
030	Competent authorities	Articles 4 to 7
040	Requirements for access to the activity of credit institutions	Articles 8 to 27
050	General requirements for access to the activity of credit institutions	Articles 8 to 21
060	Qualifying holding in a credit institution	Articles 22 to 27
070	Initial capital of investment firms	Articles 28 to 32
080	Provisions concerning the freedom of establishment and the freedom to provide services	Articles 33 to 46
090	General principles	Articles 33 to 34
100	The right of establishment of credit institutions	Articles 35 to 38
110	Exercise of the freedom to provide services	Article 39
120	Powers of the competent authorities of the host Member State	Articles 40 to 46
130	Relations with third countries	Articles 47 to 48
140	Prudential supervision	Articles 49 to 142
150	Principles of prudential supervision	Articles 49 to 72
160	1.1 Competence and duties of home and host Member States	Articles 49 to 52
170	1.2 Exchange of information and professional secrecy	Articles 53 to 62
180	1.3 Duty of persons responsible for the legal control of annual and consolidated accounts	Article 63
190	1.4 Supervisory powers, powers to impose penalties and right of appeal	Articles 64 to 72
200	Review processes	Articles 73 to 110
210	2.1 Internal capital adequacy assessment process	Article 73
220	2.2 Arrangements, processes and mechanisms of institutions	Articles 74 to 96
230	2.3 Supervisory review and evaluation process	Articles 97 to 101
240	2.4 Supervisory measures and powers	Articles 102 to 107
250	2.5 Level of application	Articles 108 to 110
260	Supervision on a consolidated basis	Articles 111 to 127
270	3.1 Principles for conducting supervision on a consolidated basis	Articles 111 to 118
280	3.2 Financial holding companies, mixed financial holding companies and mixed-activity holding companies	Articles 119 to 127
290	Capital buffers	Articles 128 to 142
300	4.1 Buffers	Articles 128 to 134
310	4.2 Setting and calculating countercyclical capital buffers	Articles 135 to 140
320	4.3 Capital conservation measures	Articles 141 to 142
330	Disclosure by competent authorities	Articles 143 to 144
340	Amendments of Directive 2002/87/EC	Article 150
350	Transitional and final provisions	Articles 151 to 165
360	Transitional provisions on the supervision of institutions exercising the freedom of establishment and the freedom to provide services	Articles 151 to 159
370	Transitional provisions for capital buffers	Article 160
380	Final provisions	Articles 161 to 165

PART 2

Model approval

010	Date of the last update of information in this template	(dd/mm/yyyy)
		Description of the approach
	Supervisory approach for the approval of the use of Internal Ratings Based (IRB) Approach to calculate minimum capital requirements for credit risk
020	Minimum documentation to be provided by the institutions applying for the use of IRB approach	[free text]
030	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]
040	Form of the decisions taken by the competent authority and communication of the decisions to applicants	[free text]
	Supervisory approach for the approval of the use of Internal Model Approach (IMA) to calculate minimum capital requirements for market risk
050	Minimum documentation to be provided by the institutions applying for the use of IMA approach	[free text]
060	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]
070	Form of the decisions taken by the competent authority and communication of the decisions to applicants	[free text]
	Supervisory approach for the approval of the use of Internal Model Method (IMM) to calculate minimum capital requirements for counterparty credit risk
080	Minimum documentation to be provided by the institutions applying for the use of IMM approach	[free text]
090	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]
100	Form of the decisions taken by the competent authority and communication of the decisions to applicants	[free text]
	Supervisory approach for the approval of the use of Advanced Measurement Approach (AMA) to calculate minimum capital requirements for operational risk
110	Minimum documentation to be provided by the institutions applying for the use of AMA approach	[free text]
120	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]
130	Form of the decisions taken by the competent authority and communication of the decisions to applicants	[free text]

PART 3

Specialised lending exposures

	Regulation (EU) No 575/2013	Provisions	Information to be provided by the competent authority
010	Date of the last update of the information in this template		(dd/mm/yyyy)
020	Article 153(5)	Has the competent authority published guidance to specify how institutions should take into account the factors referred to in paragraph 5 of Article 153 when assigning risk weights to specialised lending exposures?	[Yes/No]
030		If so, please provide the reference to the national guidance	[reference to national text]
040		Is the national guidance available in English?	[Yes/No]

PART 4

Credit risk mitigation

	Regulation (EU) No 575/2013	Provisions	Description	Information to be provided by the competent authority
010	Date of the last update of the information in this template				(dd/mm/yyyy)
020	Article 201(2)	Publication of the list of financial institutions that are eligible providers of unfunded credit protection or guiding criteria for identifying these financial institutions	Competent authorities shall publish and maintain the list of financial institutions that are eligible providers of unfunded credit protection under point (f) of Article 201(1) of Regulation (EU) No 575/2013 or the guiding criteria for identifying such eligible providers	List of the financial institutions or guiding criteria for their identification	[free text - a hyperlink to such list or guiding criteria on the competent authority's website can be provided]
030	Article 201(2)	Description of the applicable prudential requirements	Competent authorities shall publish a description of the applicable prudential requirements together with the list of the eligible financial institutions or the guiding criteria for identifying these financial institutions	Description of the prudential requirements applied by the competent authority	[free text]
040	Article 227(2)(e)	Condition for applying a 0 % volatility adjustment	Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the transaction is settled in a settlement system proven for that type of transaction	Detailed description on how the competent authority considers the settlement system as a proven system	[free text]
050	Article 227(2)(f)	Condition for applying a 0 % volatility adjustment	Under the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the documentation covering the agreement or transaction is standard market documentation for repurchase transactions or securities lending or borrowing transactions in the securities concerned	Specification of the documentation to be considered as standard market documentation	[free text]
060	Article 229(1)	Valuation principles for immovable property collateral under the IRB approach	The immovable property may be valued by an independent valuer at or at less than the mortgage lending value in the Member States that have laid down rigorous criteria for the assessment of this mortgage lending value in statutory or regulatory provisions	Criteria set out in the national legislation for the assessment of the mortgage lending value	[free text]

PART 5

Specific disclosure requirements applied to institutions

	Directive 2013/36/EU	Regulation (EU) No 575/2013	Provision	Information to be provided by the competent authority
010	Date of the last update of information in this template				(dd/mm/yyyy)
020	Article 106(1)(a)		Competent authorities may require institutions to publish information referred to in Part Eight of Regulation (EU) No 575/2013 more than once per year, and to set deadlines for publication	Frequency and deadlines for publication applicable to institutions	[free text]
030	Article 106(1)(b)		Competent authorities may require institutions to use specific media and locations for publications other than the financial statements	Types of specific media to be used by institutions	[free text]
040		Article 13(1) and (2)	Significant subsidiaries and those which are of material significance for their local market shall disclose information specified in Part Eight of Regulation (EU) No 575/2013 on an individual or sub-consolidated basis.	Criteria applied by the competent authority to assess the significance of a subsidiary	[free text]

PART 6

Waivers for the application of prudential requirements

	Regulation (EU) No 575/2013	Provisions	Description	Information to be provided by the competent authority
010	Date of the last update of the information in this template				(dd/mm/yyyy)
020	Article 7(1) and (2) (Individual waivers for subsidiaries)	Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013	The waiver may be granted to any subsidiary provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities by its parent undertaking pursuant to point (a) of Article 7(1).	Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities	[free text]
030	Article 7(3) (Individual waivers for parent institutions)	Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013	The waiver may be granted to a parent institution provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities to the parent institution pursuant to point (a) of Article 7(3).	Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities	[free text]
040	Article 8 (Liquidity waivers for subsidiaries)	Exemption from the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013	The waiver may be granted to institutions within a sub-group provided that these institutions have entered into contracts that, to the satisfaction of the competent authorities, provide for the free movement of funds between them to enable them to meet their individual and joint obligations as they become due pursuant to point (c) of Article 8(1).	Criteria applied by the competent authority to assess whether the contracts provide for free movement of funds between the institutions in a liquidity sub-group	[free text]
050	Article 9(1) (Individual consolidation method)	Permission granted to parent institutions to incorporate subsidiaries in the calculation of their prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013	The permission is granted only where the parent institution demonstrates fully to the competent authorities that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds, or repayment of liabilities when due by the subsidiary incorporated in the calculation of requirements to its parent institution pursuant to Article 9(2).	Criteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities	[free text]
060	Article 10 (Credit institutions permanently affiliated to a central body)	Exemption from the application on an individual basis of prudential requirements set out in Parts Two to Eight of Regulation (EU) No 575/2013	Member States may maintain and make use of existing national legislation regarding the application of the waiver as long as it does not conflict with the Regulation (EU) No 575/2013 or Directive 2013/36/EU	Applicable national law / regulation regarding the application of the waiver	[reference to national text]

PART 7

Qualifying holdings in a credit institution

	Directive 2013/36/EU	Assessment criteria and information that is necessary for assessing the suitability of the proposed acquirer seeking to acquire a credit institution and the financial soundness of the proposed acquisition	Information to be provided by the competent authority
010	Date of the last update of information in this template			(dd/mm/yyyy)
020	Article 23(1)(a)	Reputation of the proposed acquirer	Description on how the competent authority assesses the integrity of the proposed acquirer	[free text]
030			Description on how the competent authority assesses the professional competence of the proposed acquirer	[free text]
040			Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU	[free text]
050	Article 23(1)(b)	Reputation, knowledge, skills and experience of any member of the management body or senior management who will direct the business of the credit institution	Description on how the competent authority assesses the reputation, knowledge, skills and experience of members of management body and senior managers	[free text]
060	Article 23(1)(c)	Financial soundness of the proposed acquirer	Description on how the competent authority assesses the financial soundness of the proposed acquirer	[free text]
070	Article 23(1)(c)	Financial soundness of the proposed acquirer	Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU	[free text]
080	Article 23(1)(d)	Compliance of the credit institution with the prudential requirements	Description on how the competent authority assesses whether or not the credit institution will be able to comply with the prudential requirements	[free text]
090	Article 23(1)(e)	Suspicion of money laundering or terrorist financing	Description on how the competent authority assesses whether or not there are reasonable grounds to suspect money laundering or terrorist financing	[free text]
100	Article 23(1)(e)	Suspicion of money laundering or terrorist financing	Practical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU	[free text]
110	Article 23(4)	List specifying the information to be provided to the competent authorities at the time of notification	List of information that must be provided by the proposed acquirer at the time of notification in order for the competent authority to carry out the assessment of the proposed acquirer and the proposed acquisition	[free text]

PART 8

Regulatory and financial reporting

010	Date of the last update of information in this template	(dd/mm/yyyy)
020	Implementation of the reporting on financial information in accordance with the Commission Implementing Regulation 680/2014
030	Is the application of the requirement set out in Article 99(2) of Regulation (EU) No 575/2013 extended to institutions which do not apply international accounting standards as applicable under Regulation (EC) No 1606/2002?	[Yes/No]
040	If so, what accounting frameworks apply to these institutions?	[free text]
050	If so, which is the level of application of the reporting? (solo/consolidated/sub-consolidated basis)	[free text]
060	Is the application of requirements set out in Article 99(2) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms?	[Yes/No]
070	If so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements?	[free text]
080	If so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)?	[free text]
090	Are XBRL standards used for submitting the reporting to the competent authority?	[Yes/No]
100	Implementation of the reporting on own funds and own funds requirements in accordance with the Commission Implementing Regulation 680/2014
110	Is the application of requirements set out in Article 99(1) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms?	[Yes/No]
120	If so, what accounting frameworks apply to these financial entities?	[free text]
130	If so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements?	[free text]
140	If so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)?	[free text]
150	Are XBRL standards used for submitting the reporting to the competent authority?	[Yes/No]

(1) Hyperlink(s) to the website containing the national text transposing the Union provision in question.

(2) Detailed references to the national provisions, such as relevant Title, Chapter, paragraph etc.