<!-- headlesslaw {"release":{"id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","published":"2026-11-01T16:41:30Z","pinned":false},"limits":{"coverage":{"history":"current_only","held_since":"2026-10-20","gaps":[],"covered":["484/2014 — ITS — Hypothetical capital of a central counterparty [in force] L2"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","release_published":"2026-11-01T16:41:30Z","checked_at":"2026-10-20","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty/annexes/annex-ii","url":"https://www.headlesslaw.com/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty/annexes/annex-ii","title":"ANNEX II","family":"l2_unit_view","work_id":"spaces/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty","view_of":"/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty","status":"in_force","force_status":"in_force","date_state":"current","requested_date":null,"as_of":"2026-11-01","applies_from":null,"application":null,"version_label":"Commission Implementing Regulation (EU) No 484/2014, OJ L 138, 13.5.2014","check":{"against":"EUR-Lex","on":"2026-10-20"},"check_result":"matched","official_url":"https://eur-lex.europa.eu/eli/reg_impl/2014/484/oj/eng","valid_from":"2014-06-02","valid_until":null,"content_id":"1c0ed7ad0fa7c76d","versions":["2014-06-02"],"version_url":"https://www.headlesslaw.com/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty/annexes/annex-ii/versions/2026-10-20","revision_url":"https://www.headlesslaw.com/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty/annexes/annex-ii/versions/2026-10-20/rev/1c0ed7ad0fa7c76d","versions_url":"https://www.headlesslaw.com/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty/annexes/annex-ii/versions","relations_url":"https://www.headlesslaw.com/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty/annexes/annex-ii/relations","act_url":"https://www.headlesslaw.com/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty#annex-ii","source_line":"Commission Implementing Regulation (EU) No 484/2014 · binding · OJ L 138, 13.5.2014 · dated 12 May 2014 [in force]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"implementing_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2014-05-12","entry_into_force":"2014-06-02","locators":{"document_date":"CELLAR 32014R0484 work_date_document","entry_into_force":"CELLAR 32014R0484 resource_legal_date_entry-into-force (earliest)"}},"adoption":null},"context":{"act":{"work_id":"spaces/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty","path":"/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty","name":"Commission Implementing Regulation (EU) No 484/2014","number":"484/2014","celex":"32014R0484","title_official":"COMMISSION IMPLEMENTING REGULATION (EU) No 484/2014 of 12 May 2014 laying down implementing technical standards with regard to the hypothetical capital of a central counterparty according to Regulation (EU) No 648/2012 of the European Parliament and of the Council (Text with EEA relevance)","document_date":"2014-05-12"},"position":{"kind":"annex","key":"annex-ii","index":2,"articles":5,"annexes":2},"prev":{"path":"/emir/level-2/its/484-2014-hypothetical-capital-of-a-central-counterparty/annexes/annex-i","key":"annex-i","title":"ANNEX I"},"next":null,"act_anchor":"#annex-ii"}}} -->
# ANNEX II

**Commission Implementing Regulation (EU) No 484/2014 · binding · OJ L 138, 13.5.2014 · dated 12 May 2014 [in force]**

*In force · Commission Implementing Regulation (EU) No 484/2014, OJ L 138, 13.5.2014 · Checked against EUR-Lex on 20 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_impl/2014/484/oj/eng)*

<a id="annex-ii"></a>Instructions for reporting information related to hypothetical capital

**1.** This Annex contains additional instructions for the table provided in Annex I.

GENERAL INSTRUCTIONS

**2.** Frequency

2.1. Reporting of the template shall be submitted with the frequency set out in Article 1 of this Regulation.

**3.** Remittance dates

3.1. The remittance dates are set out in Article 2.

TEMPLATE RELATED INSTRUCTIONS

**4.** Sign convention

4.1. All amounts shall be reported as positive figures.

4.2. The following formats and legal references shall be taken into account for completing the templates:

<!-- table: t02 -->
<table>
<tbody>
<tr><td><strong>Template ID</strong></td><td colspan="2"><strong>Instructions</strong></td></tr>
<tr><td rowspan="2">10</td><td colspan="2">Central counterparty (CCP) name</td></tr>
<tr><td>Format</td><td>Text, any number of characters</td></tr>
<tr><td rowspan="5">20</td><td colspan="2">Default fund identifier</td></tr>
<tr><td>Legal references</td><td>Article 50c(1) of Regulation (EU) No 648/2012</td></tr>
<tr><td>Instruction</td><td>In accordance with Article 50c(1) where the CCP has more than one default fund, it shall report the information in the first subparagraph of that Article for each default fund separately.</td></tr>
<tr><td>Format</td><td>Text, any number of characters</td></tr>
<tr><td>Calculation</td><td>None</td></tr>
<tr><td rowspan="5">30</td><td colspan="2">Calculation date</td></tr>
<tr><td>Legal references</td><td>Article 1(2) of this Regulation</td></tr>
<tr><td>Note</td><td>Calculation date in accordance with Article 1(2) of this Regulation depending on the required frequency.</td></tr>
<tr><td>Format</td><td><p>YYYY-MM-DD</p><p>Four-digit year, hyphen, two-digit month, hyphen, two-digit day</p></td></tr>
<tr><td>Calculation</td><td>None</td></tr>
<tr><td rowspan="5">40</td><td colspan="2">Hypothetical capital (K<sub>CCP</sub>)</td></tr>
<tr><td>Legal references</td><td>Article 50c(1)(a) of Regulation (EU) No 648/2012</td></tr>
<tr><td>Instructions</td><td>The reporting currency shall be identified using ISO 4217 currency code followed by a space and the amount. Figures can be rounded with a rounding error smaller than 1 %.</td></tr>
<tr><td>Format</td><td>ISO-Code amount</td></tr>
<tr><td>Calculation</td><td>The hypothetical capital shall be calculated as required in Article 50a(2) of Regulation (EU) No 648/2012.</td></tr>
<tr><td rowspan="5">50</td><td colspan="2">Sum of pre-funded contributions (DF<sub>CM</sub>)</td></tr>
<tr><td>Legal references</td><td>Article 50c(1)(b) of Regulation (EU) No 648/2012.</td></tr>
<tr><td>Calculation</td><td>The pre-funded contributions shall be calculated as the sum of the pre-funded contribution of clearing member as required in Article 308(2) of Regulation (EU) No 575/2013.</td></tr>
<tr><td>Instructions</td><td>The reporting currency shall be identified using ISO 4217 currency code followed by a space and the amount. Figures can be rounded with a rounding error smaller than 1 %.</td></tr>
<tr><td>Format</td><td>ISO-Code amount</td></tr>
<tr><td rowspan="5">60</td><td colspan="2">Amount of pre-funded financial resources that it is required to use before using the default fund contributions of the remaining clearing members (DF<sub>CCP</sub>)</td></tr>
<tr><td>Legal references</td><td>Article 50c(1)(c) of Regulation (EU) No 648/2012</td></tr>
<tr><td>Calculation</td><td>The sum of pre-funded contributions of all clearing members of the CCP shall be calculated as required in Article 308(3)(c) of Regulation (EU) No 575/2013.</td></tr>
<tr><td>Instructions</td><td>The reporting currency shall be identified using ISO 4217 currency code followed by a space and the amount. Figures can be rounded with a rounding error smaller than 1 %.</td></tr>
<tr><td>Format</td><td>ISO-Code amount</td></tr>
<tr><td rowspan="4">70</td><td colspan="2">Total number of clearing members (N)</td></tr>
<tr><td>Legal references</td><td>Article 50c(1)(d) of Regulation (EU) No 648/2012</td></tr>
<tr><td>Calculation</td><td>The number of the clearing members of the CCP.</td></tr>
<tr><td>Format</td><td>Integer number</td></tr>
<tr><td rowspan="5">80</td><td colspan="2">Concentration factor (β)</td></tr>
<tr><td>Legal references</td><td>Article 50c(1)(e) of Regulation (EU) No 648/2012</td></tr>
<tr><td>Calculation</td><td>The concentration factor shall be calculated as required in Article 50d(c) of Regulation (EU) No 648/2012.</td></tr>
<tr><td>Instructions</td><td>The reporting currency shall be identified using ISO 4217 currency code followed by a space and the amount. Figures can be rounded with a rounding error smaller than 1 %.</td></tr>
<tr><td>Format</td><td>ISO-Code amount</td></tr>
<tr><td rowspan="5">90</td><td colspan="2">Total amount of initial margin</td></tr>
<tr><td>Legal references</td><td>Third subparagraph of Article 89(5a) of Regulation (EU) No 648/2012.</td></tr>
<tr><td>Calculation</td><td>The total initial margin received by the CCP from its clearing members shall be calculated as required in Articles 24 to 27 of the Delegated Regulation (EU) No 153/2013.</td></tr>
<tr><td>Instructions</td><td>This information shall be reported only where applicable. The reporting currency shall be identified using ISO 4217 currency code followed by a space and the amount. Figures can be rounded with a rounding error smaller than 1 %.</td></tr>
<tr><td>Format</td><td>ISO-Code amount</td></tr>
</tbody>
</table>
<!-- /table -->