RULES AND GUIDANCE
List of templates
PART 1 | Transposition of Directive (EU) 2019/2034 |
PART 2 | Model approval |
PART 3 | Specific disclosure requirements applied to investment firms |
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
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) | |
010 | Date of the last update of information in these templates | (dd/mm/yyyy) | |||
020 | I Subject matter, scope and definitions | Articles 1 to 3 | |||
030 | II Competent authorities | Articles 4 to 8 | |||
040 | III Initial capital | Articles 9 to 11 | |||
050 | IV Prudential supervision | ||||
060 | CHAPTER 1 - Principles of prudential supervision | ||||
070 | Section 1 - Competences and duties of home and host Member States | Articles 12 to 14 | |||
080 | Section 2 - Professional secrecy and duty to report | Articles 15 to 17 | |||
090 | Section 3 - Sanctions, investigatory powers and right of appeal | Articles 18 to 23 | |||
100 | CHAPTER 2 - Review process | ||||
110 | Section 1 - Internal capital adequacy assessment process and internal risk | Article 24 | |||
120 | Section 2 - Internal governance, transparency, treatment of risks and remuneration | Articles 25 to 35 | |||
130 | Section 3 - Supervisory review and evaluation process | Articles 36 to 37 | |||
140 | Section 4 - Supervisory measures and powers | Articles 38 to 45 | |||
150 | CHAPTER 3 - Supervision of investment firm groups | ||||
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 | |||
170 | Section 2 - Investment holding companies, mixed financial holding companies and mixed-activity holding companies | Articles 51 to 56 | |||
180 | TITLE V - PUBLICATION BY COMPETENT AUTHORITIES | Article 57 | |||
190 | TITLE VI - DELEGATED ACTS | Article 58 | |||
200 | TITLE VII - AMENDMENTS TO OTHER DIRECTIVES | Articles 59 to 64 | |||
210 | TITLE VIII - FINAL PROVISIONS | Articles 65 to 69 | |||
(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. | |||||
PART 2
Model approval (1)
010 | Date of the last update of information in this template | (dd/mm/yyyy) |
Description of the approach | ||
020 | Supervisory approach for the approval of the use of alternative Internal Model Approach (IMA) to calculate minimum capital requirements for market risk | |
030 | Minimum documentation to be provided by the investment firm applying for the use of alternative IMA | [free text] |
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] |
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
Directive (EU) 2019/2034 | 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 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] |
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] |
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
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 Commission Implementing Regulation XXX/2021 | |
030 | Are XBRL standards used for submitting the reporting to the competent authority? | [Yes/No] |