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
I 01.01 - OWN FUNDS COMPOSITION (I1.1)
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 |
I 02.03 - OWN FUNDS REQUIREMENTS (I2.3)
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 |
I 02.04 - CAPITAL RATIOS (I2.4)
| | 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 |
I 03.01 - FIXED OVERHEADS REQUIREMENT CALCULATION (I3.1)
| | 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 (%) |
I 05.00 - LEVEL OF ACTIVITY - THRESHOLDS REVIEW (I5)
| | 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 |
I 09.01 - LIQUIDITY REQUIREMENTS (I9.1)
| | Amount
Rows | Item | 0010
0010 | Liquidity Requirement |
0020 | Client guarantees |
0030 | Total liquid assets |