(10)Audited accounts for DRSPs will only become required after ESMA has taken over DRSP supervision. It is therefore necessary to provide for a transitional provision to adjust the revenue calculation method for 2023, under which the payment of the annual supervisory fee for 2023 is first be based on non-audited account information from the first six months of 2022. At a second stage, a correction mechanism should be in place to base the fee on audited accounts of the whole year of 2022.