(4)Under the prudential framework introduced by Directive (EU) 2019/2034 and Regulation (EU) 2019/2033, competent authorities may nevertheless decide, under certain conditions, to apply the prudential requirements set out in Directive 2013/36/EU and in Regulation (EU) No 575/2013 also to certain investment firms that are in principle not subject to those requirements, where such investment firms pose a higher risk, or to allow investment firms to apply those prudential requirements. Delegated Regulation (EU) 2015/63 should take into account that flexibility and in those cases the method of calculation of the contributions should reflect the prudential treatment of those investment firms. In such cases, the investment firms concerned should no longer be subject only to the basic annual contribution but also to the additional risk adjustment based on risk factors.