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In this act Annex IV of 4
Text as of 22 Dec 2024 · Consolidated version of 2 December 2024 · Same wording as today’s text.Today’s text

ANNEX IV — Instruction to report the “value of total assets”

Financial servicesLevel 2ITSDORAIn forceOfficial source

Type of entityInstruction to report value of total assets in column B_01.02.0110
(a) credit institutionsInformation as specified in Template C40.00, Row 0410, Column 0010 of Annex X to Commission Implementing Regulation (EU) 2021/451
(b) payment institutions, including payment institutions exempted pursuant to Directive (EU) 2015/2366Value of the total assets in the statutory accounts
(c) account information service providersValue of the total assets in the statutory accounts
(d) electronic money institutions, including electronic money institutions exempted pursuant to Directive 2009/110/ECValue of the total assets in the statutory accounts
(e) investment firmsInformation as specified in template Z01.00, column 0090 of Annex I to Commission Implementing Regulation (EU) 2018/1624
(f) crypto-asset service providers authorised under Regulation (EU) 2023/1114Value of the total assets in the statutory accounts
(g) issuers of asset-referenced tokens authorised under Regulation (EU) 2023/1114Value of the total assets in the statutory accounts
(h) central securities depositoriesValue of the total assets in the audited financial statements reported to competent authorities pursuant to Article 41, point (a), of Commission Delegated Regulation (EU) 2017/392
(i) central counterpartiesInformation as reported in "Public quantitative disclosure standards for central counterparties" of BIS/IOSCO, field 15.2
(j) trading venuesValue of the total assets in the statutory accounts
(k) trade repositoriesValue of the total assets in the statutory accounts
(l) managers of alternative investment fundsValue of the total assets in the statutory accounts
(m) management companiesValue of the total assets in the statutory accounts
(n) data reporting service providersValue of the total assets in the statutory accounts
(o) insurance and reinsurance undertakingsInformation as specified in Annex II and Template S02.01, Row 0500, Column 0010, of Annex III to Commission Implementing Regulation (EU) 2023/894
(p) insurance intermediaries, reinsurance intermediaries and ancillary insurance intermediariesValue of the total assets in the statutory accounts
(q) institutions for occupational retirement provisionTotal assets must equal the sum of all items separately identified on the assets side of the balance sheet and must also equal total liabilities
(r) credit rating agenciesValue of the total assets in the statutory accounts
(s) administrators of critical benchmarksValue of the total assets in the statutory accounts
(t) crowdfunding service providersValue of the total assets in the statutory accounts
(u) securitisation repositoriesValue of the total assets in the statutory accounts
Non-financial entity: ICT intra-group service providerNot applicable
Non-financial entity: Other intra-group entityNot applicable
Non-financial entity: ICT third-party service providerNot applicable

(1)

Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2021/451/oj).

(2)

Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (OJ L 277, 7.11.2018, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2018/1624/oj).

(3)

Commission Delegated Regulation (EU) 2017/392 of 11 November 2016 supplementing Regulation (EU) No 909/2014 of the European Parliament and of the Council with regard to regulatory technical standards on authorisation, supervisory and operational requirements for central securities depositories (OJ L 65, 10.3.2017, p. 48, ELI: http://data.europa.eu/eli/reg_del/2017/392/oj).

(4)

Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (OJ L 120, 5.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2023/894/oj).