Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down... (32021R2284)
Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)
- COMMISSION IMPLEMENTING REGULATION (EU) 2021/2284
- of 10 December 2021
- laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms
- (Text with EEA relevance)
- CHAPTER I
- SUPERVISORY REPORTING
- Article 1
- Reporting reference dates
- Article 2
- Reporting remittance dates
- Article 3
- Application of reporting requirements on an individual basis
- Article 4
- Application of reporting requirements on a consolidated basis
- Article 5
- Format and frequency of reporting by investment firms other than small and non-interconnected investment firms
- Article 6
- Format and frequency of reporting by small and non-interconnected investment firms
- Article 7
- Format and frequency of reporting by entities benefitting from the application of Article 8 of Regulation (EU) 2019/2033
- Article 8
- Data precision and information associated with submissions
- CHAPTER II
- PUBLIC DISCLOSURE BY INVESTMENT FIRMS
- Article 9
- Disclosure principles
- Article 10
- Disclosure of own funds by investment firms
- Article 11
- General disclosure provisions
- CHAPTER III
- FINAL PROVISIONS
- Article 12
- Entry into force
- ANNEX I
- REPORTING FOR INVESTMENT FIRMS OTHER THAN SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
- I 01.00 - OWN FUNDS COMPOSITION (I1)
- I 02.01 - OWN FUNDS REQUIREMENTS (I2.1)
- IF 02.02 - CAPITAL RATIOS (IF2.2)
- I 03.00 - FIXED OVERHEADS REQUIREMENT CALCULATION (I3)
- I 04.00 - TOTAL K-FACTOR REQUIREMENT CALCULATIONS (I4)
- I 05.00 - LEVEL OF ACTIVITY - THRESHOLDS REVIEW (I5)
- I 06.00
- K -Factor - additional details (I 06)
- I 06.01
- Assets under management - AUM additional details
- I 06.02
- Monthly assets under management
- I 06.03
- Client money held - CMH additional details
- I 06.04
- Average value of total daily client money held
- I 06.05
- Assets safeguarded and administered - ASA additional details
- I 06.06
- Average value of total daily assets safeguarded and administered
- I 06.07
- Client orders handled - COH additional details
- I 06.08
- Average value of total daily client orders handled
- I 06.09
- K-Net position risk - K-NPR additional detail
- I 06.10
- Clearing Margin given - CMG additional detail
- I 06.11
- Trading counterparty default - TCD additional details
- I 06.12
- Daily trading flow - DTF additional details
- I 06.13
- Average value of total daily trading flows
- I 07.00 - K-CON - additional detail (I7)
- I 08.00 - CONCENTRATION RISK - Article 54 IFR (I8)
- I 08.01
- Level of concentration risk - Client money held
- I 08.02
- Level of concentration risk - Assets seafeguarded and administered
- I 08.03
- Level of concentration risk -Total own cash deposited
- I 08.04
- Level of concentration risk - Total earnings
- I 08.05
- Trading book exposures
- I 08.06
- Non-trading book and off-balance sheet items
- I 09.00 - LIQUIDITY REQUIREMENTS (I9)
- ANNEX II
- REPORTING FOR INVESTMENT FIRMS OTHER THAN SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
- PART I:
- GENERAL INSTRUCTIONS
- 1. Structure and conventions
- 1.1 Structure
- 1.2 Numbering convention
- 1.3 Sign convention
- 1.4 Prudential consolidation
- PART II:
- TEMPLATE RELATED INSTRUCTIONS
- 1.
- OWN FUNDS: LEVEL, COMPOSITION, REQUIREMENTS AND CALCULATION
- 1.1 General Remarks
- 1.2. I 01.00 – OWN FUNDS COMPOSITION (I 1)
- 1.2.1. Instructions concerning specific positions
- 1.3. I 02.01 – OWN FUND REQUIREMENTS (I 2.1)
- 1.3.1. Instructions concerning specific positions
- 1.4. I 02.02 – CAPITAL RATIOS (I 2.2)
- 1.4.1. Instructions concerning specific positions
- 1.5. I 03.00 – FIXED OVERHEADS REQUIREMENT CALCULATION (I 3)
- 1.5.1. Instructions concerning specific positions
- 1.6. I 04.00 – TOTAL K-FACTOR REQUIREMENT CALCULATIONS (I 4)
- 1.6.1. Instructions concerning specific positions
- 2.
- SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
- 2.1 I 05.00 – LEVEL OF ACTIVITY – THRESHOLD REVIEW (I 5)
- 2.1.1. Instructions concerning specific positions
- 3.
- K-FACTOR REQUIREMENTS – ADDITIONAL DETAILS
- 3.1. General remarks
- 3.2. I 06.01 – ASSETS UNDER MANAGEMENT – ADDITIONAL DETAILS (I 6.1)
- 3.2.1. Instructions concerning specific positions
- 3.3. I 06.02 – MONTHLY ASSETS UNDER MANAGEMENT (I 6.2)
- 3.3.1. Instructions concerning specific positions
- 3.4. I 06.03 – CLIENT MONEY HELD- ADDITIONAL DETAIL (I 6.3)
- 3.4.1. Instructions concerning specific positions
- 3.5. I 06.04 – AVERAGE VALUE OF TOTAL DAILY CLIENT MONEY HELD (I 6.4)
- 3.5.1. Instructions concerning specific positions
- 3.6. I 06.05 – ASSETS SAFEGUARDED AND ADMINISTERED – ADDITIONAL DETAIL (I 6.5)
- 3.6.1. Instructions concerning specific positions
- 3.7. I 06.06 – AVERAGE VALUE OF TOTAL DAILY ASSETS SAFEGUARDED AND ADMINISTERED (I 6.6)
- 3.7.1. Instructions concerning specific positions
- 3.8. I 06.07 – CLIENT ORDERS HANDLED – ADDITIONAL DETAILS (I 6.7)
- 3.8.1. Instructions concerning specific positions
- 3.9. I 06.08 – AVERAGE VALUE OF TOTAL DAILY CLIENT ORDERS HANDLED (I 6.8)
- 3.9.1. Instructions concerning specific positions
- 3.10. I 06.09 – K-NET POSITION RISK – ADDITIONAL DETAILS (I 6.9)
- 3.10.1. Instructions concerning specific positions
- 3.11. I 06.10 – CLEARING MARGIN GIVEN – ADDITIONAL DETAIL (I 6.10)
- 3.11.1. Instructions concerning specific positions
- 3.12. I 06.11 – TRADING COUNTERPARTY DEFAULT- TCD ADDITIONAL DETAILS (I 6.11)
- 3.12.1. Instructions concerning specific positions
- 3.13. I 06.12– DAILY TRADING FLOW- ADDITIONAL DETAILS (I 6.12)
- 3.13.1. Instructions concerning specific positions
- 3.14. I 06.13– AVERAGE VALUE OF TOTAL DAILY TRADING FLOWS (I 6.13)
- 3.14.1 Instructions concerning specific positions
- 4.
- CONCENTRATION RISK REPORTING
- 4.1. General Remarks
- 4.2. I 07.00 – K-CON ADDITIONAL DETAILS (I7)
- 4.2.1. Instructions concerning specific positions
- 4.3. I 08.01 – LEVEL OF CONCENTRATION RISK – CLIENT MONEY HELD (I 8.1)
- 4.3.1. Instructions concerning specific columns
- 4.4. I 08.02 – LEVEL OF CONCENTRATION RISK – ASSETS SAFEGUARDED AND ADMINISTERED (I 8.2)
- 4.4.1. Instructions concerning specific columns
- 4.5. I 08.03 – LEVEL OF CONCENTRATION RISK -TOTAL OWN CASH DEPOSITED (I 8.3)
- 4.5.1. Instructions concerning specific columns
- 4.6. I 08.04 – LEVEL OF CONCENTRATION RISK – TOTAL EARNINGS (I 8.4)
- 4.6.1. Instructions concerning specific columns
- 4.7. I 08.05 – TRADING BOOK EXPOSURES (I 8.5)
- 4.7.1. Instructions concerning specific columns
- 4.8. I 08.06 – NON-TRADING BOOK AND OFF-BALANCE SHEET ITEMS (I 8.6)
- 4.8.1. Instructions concerning specific columns
- 5.
- LIQUIDITY REQUIREMENTS
- 5.1 I 09.00 – LIQUIDITY REQUIREMENTS (I 9)
- 5.1.1. Instructions concerning specific positions
- ANNEX III
- REPORTING FOR SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
- I 01.01 - OWN FUNDS COMPOSITION (I1.1)
- I 02.03 - OWN FUNDS REQUIREMENTS (I2.3)
- I 02.04 - CAPITAL RATIOS (I2.4)
- I 03.01 - FIXED OVERHEADS REQUIREMENT CALCULATION (I3.1)
- I 05.00 - LEVEL OF ACTIVITY - THRESHOLDS REVIEW (I5)
- I 09.01 - LIQUIDITY REQUIREMENTS (I9.1)
- ANNEX IV
- REPORTING FOR SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
- PART I:
- GENERAL INSTRUCTIONS
- 1. Structure and conventions
- 1.1 Structure
- 1.2 Numbering convention
- 1.3 Sign convention
- 1.4 Prudential consolidation
- PART II:
- TEMPLATE RELATED INSTRUCTIONS
- 1.
- OWN FUNDS: LEVEL, COMPOSITION, REQUIREMENTS AND CALCULATION
- 1.1 General Remarks
- 1.2. I 01.01 – OWN FUNDS COMPOSITION (I 1.1)
- 1.2.1. Instructions concerning specific positions
- 1.3 I 02.03 – OWN FUND REQUIREMENTS (I 2.3)
- 1.3.1. Instructions concerning specific positions
- 1.4. I 02.04 – CAPITAL RATIOS (I 2.4)
- 1.4.1. Instructions concerning specific positions
- 1.5. I 03.01 – FIXED OVERHEADS REQUIREMENT CALCULATION (I 3.1)
- 1.5.1. Instructions concerning specific positions
- 2.
- SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
- 2.1. I 05.00 – LEVEL OF ACTIVITY – THRESHOLD REVIEW (I 5)
- 2.1.1. Instructions concerning specific positions
- 3.
- LIQUIDITY REQUIREMENTS
- 3.1 I 09.01 – LIQUIDITY REQUIREMENTS (I 9.1)
- 3.1.1. Instructions concerning specific positions
- ANNEX V
- Part I: Single Data Point Model
- Part II: Validation rules
- ANNEX VI
- DISCLOSURE ON OWN FUNDS TEMPLATES
- Template EU IF CC1.01 - Composition of regulatory own funds (Iinvestment firms other than small and non-interconnected )
- Template EU IF CC1.02 - Composition of regulatory own funds (Small and non-interconnected investment firms)
- Template EU IF CC1.03 - Composition of regulatory own funds (Group capital test)
- Template EU ICC2: Own funds: reconciliation of regulatory own funds to balance sheet in the audited financial statements
- Template EU I CCA: Own funds: main features of own instruments issued by the firm
- ANNEX VII
- INSTRUCTIONS FOR OWN FUNDS DISCLOSURE TEMPLATES
- Template EU I CC1.01, EU I CC1.02 and EU I CC1.03 – Composition of regulatory own funds
- Template EU I CC1.01 – Composition of regulatory own funds (Investment firms other than small and non-interconnected)
- Template EU I CC1.02 – Composition of regulatory own funds (Small and non-interconnected investment firms)
- Template EU I CC1.03 – Composition of regulatory own funds (Group capital test)
- Template EU I CC2 – Reconciliation of regulatory own funds to balance sheet in the audited financial statements
- Table EU I CCA – Main features of own instruments issued by the firm.
- ANNEX VIII
- REPORTING ON GROUP CAPITAL TEST
- I 11.01 - OWN FUNDS COMPOSITION - GROUP CAPITAL TEST (I11.1)
- I 11.02 - OWN FUND INSTRUMENTS - GROUP CAPITAL TEST (I11.2)
- I 11.03: INFORMATION ON SUBSIDIARIES UNDERTAKINGS (I11.3)
- ANNEX IX
- REPORTING ON GROUP CAPITAL TEST
- PART I:
- GENERAL INSTRUCTIONS
- 1. Structure and conventions
- 1.1 Structure
- 1.2 Numbering convention
- 1.3 Sign convention
- PART II:
- TEMPLATE RELATED INSTRUCTIONS
- 1.
- OWN FUNDS: LEVEL, COMPOSITION, REQUIREMENTS AND CALCULATION
- 1.1 General Remarks
- 1.2. I 11.01 – OWN FUNDS COMPOSITION – GROUP CAPITAL TEST (I11.1)
- 1.2.1. Instructions concerning specific positions
- 1.3 I 11.02 OWN FUNDS REQUIREMENTS – GROUP CAPITAL TEST (I11.2)
- 1.3.1. Instructions concerning specific positions
- 1.4 IF 11.03 INFORMATION ON SUBSIDIARIES UNDERTAKINGS (IF11.3)
- 1.4.1. Instructions concerning specific positions
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