Annex III - REPORTING FOR SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS

INVESTMENT FIRMS TEMPLATES

Template number

Template code

Name of the template /group of templates

Short name

OWN FUNDS: level, composition, requirements and calculation

1

I 01.01

Own funds

I1.1

2,3

I 02.03

Own funds requirements

I2.3

2,4

I 02.04

Capital ratios

I2.4

3,1

I 03.01

Fixed overheads requirements calculation

I3.1

SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS

5

I 05.00

Level of activity - Thresholds review

I5.0

LIQUIDITY REQUIREMENTS

9,1

I 09.01

Liquidity requirements

I9.1

Rows

Item

Amount

0010

0010

OWN FUNDS

0020

TIER 1 CAPITAL

0030

COMMON EQUITY TIER 1 CAPITAL

0040

Fully paid up capital instruments

0050

Share premium

0060

Retained earnings

0070

Previous years retained earnings

0080

Profit eligible

0090

Accumulated other comprehensive income

0100

Other reserves

0110

Minority interest given recognition in CET1 capital

0120

Adjustments to CET1 due to prudential filters

0130

Other funds

0140

(-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1

0190

(-) Losses for the current financial year

0200

(-) Goodwill

0210

(-) Other intangible assets

0220

(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities

0230

(-) Qualifying holding outside the financial sector which exceeds 15% of own funds

0240

(-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds

0285

(-) Other deductions

0290

CET1: Other capital elements, deductions and adjustments

0300

ADDITIONAL TIER 1 CAPITAL

0310

Fully paid up, directly issued capital instruments

0320

Share premium

0330

(-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1

0410

Additional Tier 1: Other capital elements, deductions and adjustments

0420

TIER 2 CAPITAL

0430

Fully paid up, directly issued capital instruments

0440

Share premium

0450

(-) TOTAL DEDUCTIONS FROM TIER 2

0520

Tier 2: Other capital elements, deductions and adjustments

Rows

Item

Amount

0010

0010

Own Fund requirement

0020

Permanent minimum capital requirement

0030

Fixed overhead requirement

Transitional own funds requirements

0050

Transitional requirement based on CRR own funds requirements

0060

Transitional requirement based on fixed overhead requirements

0070

Transitional requirement for investment firms previously subject only to an initial capital requirement

0080

Transitional requirement based on initial capital requirement at authorisation

0090

Transitional requirement for investment firms that are not authorised to provide certain services

Memorandum items

0110

Additional own funds requirement

0120

Total own funds requirement

Amount

Rows

Item

0010

0010

CET 1 Ratio

0020

Surplus(+)/Deficit(-) of CET 1 Capital

0030

Tier 1 Ratio

0040

Surplus(+)/Deficit(-) of Tier 1 Capital

0050

Own Funds Ratio

0060

Surplus(+)/Deficit(-) of Total capital

Amount

Rows

Item

0010

0010

Fixed Overhead Requirement

0020

Annual Fixed Overheads of the previous year after distribution of profits

0030

Total expenses of the previous year after distribution of profits

0040

Of which: Fixed expenses incurred on behalf of the investment firms by third parties

0050

(-)Total deductions

0060

(-)Staff bonuses and other remuneration

0070

(-)Employees', directors' and partners' shares in net profits

0080

(-)Other discretionary payments of profits and variable remuneration

0090

(-)Shared commission and fees payable

0100

(-)Fees, brokerage and other charges paid to CCPs that are charged to customers

0110

(-)Fees to tied agents

0130

(-)Non-recurring expenses from non-ordinary activities

0140

(-)Expenditures from taxes

0150

(-)Losses from trading on own account in financial instruments

0160

(-)Contract based profit and loss transfer agreements

0170

(-)Expenditure on raw materials

0180

(-)Payments into a fund for general banking risk

0190

(-)Expenses related to items that have already been deducted from own funds

0200

Projected fixed overheads of the current year

0210

Variation of fixed overheads (%)

Amount

Rows

Item

0010

0010

(Combined) assets under management

0020

(Combined) client orders handled - Cash trades

0030

(Combined) client orders handled - Derivatives

0040

Assets safeguarded and administered

0050

Client money held

0060

Daily trading flow - cash trades and derivative trades

0070

Net position risk

0080

Clearing margin given

0090

Trading counterparty default

0100

(Combined) on - and off-balance sheet total

0110

Combined total annual gross revenue

0120

Total annual gross revenue

0130

(-) Intragroup part of the annual gross revenue

0140

Of which: revenue from reception and transmission of orders

0150

Of which: revenue from execution of orders

0160

Of which: revenue from dealing on own account

0170

Of which: revenue from portfolio management

0180

Of which: revenue from investment advice

0190

Of which: revenue from underwriting of financial instruments/placing on a firm commitment basis

0200

Of which: revenue from placing without a firm commitment basis

0210

Of which: revenue from operation of an MTF

0220

Of which: revenue from operation of an OTF

0230

Of which: revenue from safekeeping and administration of financial instruments

0240

Of which: revenue from granting credits or loans to investors

0250

Of which: revenue from advice to undertakings on capital structure, industrial strategy and related matters and advice and services relating to mergers and the purchase of undertakings

0260

Of which: revenue from foreign exchange services

0270

Of which: investment research and financial analysis

0280

Of which: revenue from services related to underwriting

0290

Of which: investment services and ancillary activities related with the underlying of derivatives

Amount

Rows

Item

0010

0010

Liquidity Requirement

0020

Client guarantees

0030

Total liquid assets