ANNEX I
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 | |||
PART 2
Model approval (3)
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] |
(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.
(3) Applicable from 26 June 2026 or the date of application to credit institutions of the requirements as stated in Article 57(1) of Regulation (EU) 2019/2033.