Instruction No. 2023-I-22 of 14 December 2023 on the submission of information for calculating contributions to deposit, securities, and guarantee fund mechanisms (consolidated version)

PRUDENTIAL SUPERVISION AND RESOLUTION AUTHORITY ----- Instruction No. 2023-I-22 on the submission of information necessary for calculating contributions to the deposit, securities, and guarantee fund mechanisms Amended by Instruction No. 2025-I-05 of 22 May 2025

The Prudential Supervision and Resolution Authority,

Having regard to the Monetary and Financial Code, in particular Articles L. 312-4 to L. 312-16, L. 322-1 to L. 322-10, L. 313-50 to L. 313-51, L. 511-30, L. 752-2,
L. 753-2 and L. 754-2, L. 752-14, L. 754-13, L. 753-14, D. 313-26, D. 752-12,
D. 753-13 and D. 754-11;

Having regard to Decree No. 2010-1599 of 20 December 2010 publishing the agreement in the form of an exchange of letters between the Government of the French Republic and the Government of the Principality of Monaco on banking regulation applicable in the Principality of Monaco and repealing the agreement in the form of an exchange of letters dated 27 November 1987 modifying the exchange of letters of 18 May 1963 on banking regulation in the Principality of Monaco, signed in Paris and Monaco on 20 October 2010;

Having regard to Decree No. 2009-1372 of 6 November 2009 publishing the agreement in the form of an exchange of letters on investor guarantee between the Government of the French Republic and the Government of His Serene Highness the Prince of Monaco, signed in Monaco and Paris on 8 November 2005;

Having regard to the Order of 27 October 2015 taken for the application of point 6° of Article L. 312-16 of the Monetary and Financial Code;

Having regard to the Order of 27 October 2015 on the implementation of the deposit guarantee, the compensation ceiling, and the application methods of Article L. 312-4-1 of the Monetary and Financial Code;

Having regard to Decision No. 2023-C-61 of 14 December 2023 of the Prudential Supervision and Resolution Authority setting out the methods for calculating contributions to the deposit guarantee mechanism;

Having regard to the Joint Decision No. 2023-C-62 of 14 December 2023 of the Prudential Supervision and Resolution Authority and the Autorité des Marchés Financiers setting out the methods for calculating contributions to the securities guarantee mechanism;

Having regard to Decision No. 2023-C-63 of 14 December 2023 of the Prudential Supervision and Resolution Authority setting out the methods for calculating contributions to the guarantee fund mechanism;

CONSOLIDATED INSTRUCTION

Having regard to the opinion of the Prudential Affairs Consultative Commission of 10 October 2023,

DECIDES

Chapter 1

• General Provisions

Article 1:
Credit institutions and branches of credit institutions referred to in Article L. 511-10 of the Monetary and Financial Code, hereinafter referred to as credit institutions, concerned by one or more of the deposit, securities, or guarantee fund mechanisms, shall submit, under the conditions defined below, the information requested in Annexes I and II of this Instruction.

Investment firms referred to in Article L. 531-4 of the Monetary and Financial Code, branches of third-country firms referred to in Article L. 532-47 of the same Code, intermediaries authorized to hold accounts and conserve assets, and market operators authorized to provide investment services referred to in points 8 and 9 of Article L. 321-1 of the Monetary and Financial Code, hereinafter referred to as investment firms, shall submit, under the conditions defined below, the information requested in Annex II of this Instruction.

Approved financing companies authorized to issue regulated guarantees shall submit, under the conditions defined below, the information requested in Annex II of this Instruction.

Branches of credit institutions providing investment services or investment firms, respectively referred to in Articles L. 511-21, L. 511-22 and L. 532-16 and 532-18-1 of the Monetary and Financial Code, adhering on a complementary basis to the French securities guarantee mechanism, shall submit, under the conditions defined below, the information requested in Annex III of this Instruction.

Branches, referred to in Articles L. 511-21 and L. 511-22 of the Monetary and Financial Code, of credit institutions authorized to issue regulated guarantees adhering on an optional basis to the French guarantee fund mechanism, shall submit, under the conditions defined below, the information requested in Annex IV of this Instruction.

Article 2:
The tables annexed to this Instruction shall be completed in accordance with this Instruction and, where applicable, the technical documentation published by the General Secretariat of the Prudential Supervision and Resolution Authority. Financial data shall be reported in euros and, unless otherwise stated, shall be determined as of 31 December of the year preceding the submission. This date is referred to as the reference date.

These tables shall be submitted annually to the General Secretariat of the Prudential Supervision and Resolution Authority via electronic transmission in Excel format within the ONEGATE system by the following deadlines:

• 15 January for the information requested in Annex I of this Instruction;
• 31 March for the information requested in Annexes II, III, and IV of this Instruction.

If 15 January or 31 March is not a business day, the information shall be provided by the next business day.

Article 3:
The submission of the tables annexed to this Instruction in OneGate must be carried out under the conditions set by Instruction No. 2025-I-05 of the Prudential Supervision and Resolution Authority.

Chapter 2 - Information necessary for calculating contributions to the deposit guarantee mechanism

Article 4:
Credit institutions approved as of 1 January of the current year shall submit the information requested in "1.2. Identification of the institution", "2. Information for calculating the base", "3. Information for calculating eligible deposits", and "4. Information on escrow accounts" of Annex I of this Instruction.

The following information shall be declared on the quarterly reference dates of 31 March, 30 June, 30 September, and 31 December of the reference year:

• "Covered deposits excluding special regime savings (Livrets A, LDDS, and LEP)";
• "Special regime savings centralized in the Savings Fund";
• "Special regime savings not centralized in the Savings Fund";
• "Eligible deposits falling within the scope of the guarantee defined in Article 2 of the Order of 27/10/2015 on the implementation of the DGS";
• "Covered deposits deposited by credit and investment institutions and investment firms on escrow accounts";
• "Covered deposits deposited by electronic money institutions and payment institutions on opened escrow accounts";
• "Covered deposits on accounts with beneficial owners opened by other credit institutions";
• "Amounts of covered deposits deposited on other accounts with beneficial owners referred to in Article 5 of the Order of 27 October 2015 on the implementation of the deposit guarantee, the compensation ceiling, and the application methods of Article L. 312-4-1 of the Monetary and Financial Code".

Article 5:
Credit institutions referred to in Article 4, with the exception of those that have declared a zero base, shall also submit all information requested in "3. Information for risk indicators" of Annex II of this Instruction.

For the calculation of "Indicator 4.2 Return on Assets (ROA)" mentioned in "Section 4. Pillar 'Banking Model and Governance'", in addition to data related to the reference date, data determined as of 31 December preceding the reference date must also be provided.

Chapter 3 - Information necessary for calculating contributions to the securities guarantee mechanism

Article 6:
Credit institutions providing investment services and investment firms approved as of 1 January of the current year shall submit the information requested in "1.2. Identification of the institution", and in "Section A. Information for calculating the contribution base for the securities guarantee mechanism" of "2. Information for calculating bases for securities and guarantee fund mechanisms" of Annex II of this Instruction.

However, credit institutions providing investment services shall not declare the amount of "client cash deposits and other liabilities" requested in 2B6 of "Section A. Information for calculating the contribution base for the securities guarantee mechanism" of "2. Information for calculating bases for securities and guarantee fund mechanisms" of Annex II of this Instruction.

For cells 2B1, 2B2, and 2B3 of "Section A. Information for calculating the contribution base for the securities guarantee mechanism" of "2. Information for calculating bases for securities and guarantee fund mechanisms" of Annex II of this Instruction, each investment service provider shall communicate the eligible amounts held for clients, including assets whose conservation is outsourced to another entity.

Article 7:
Persons referred to in Article 6, with the exception of those who have declared a zero base, shall also submit the following information requested in "3. Information for risk indicators" of Annex II of this Instruction:

• In "Section I. 'Capital Pillar'", "Risk Indicator 1.2) Common Equity Tier 1 (CET1) capital coverage ratio";
• In "Section 4. Pillar 'Banking Model and Governance'", "Risk Indicator 4.2 Return on Assets (ROA)".

For the calculation of "Indicator 4.2 Return on Assets (ROA)" mentioned in "Section 4. Pillar 'Banking Model and Governance'", in addition to data related to the reference date, data determined as of 31 December preceding the reference date must also be provided.

Chapter 4 - Information necessary for calculating contributions to the guarantee fund mechanism

Article 8:
Credit institutions and financing companies whose approval as of 1 January of the current year allows them to issue guarantee commitments required by legislative or regulatory texts within the meaning of Articles L. 313-50 and D. 313-26 of the Monetary and Financial Code shall submit the information requested in "Section B. Information for calculating the contribution base for the guarantee fund mechanism" of "2. Information for calculating bases for securities and guarantee fund mechanisms" of Annex II of this Instruction.

Article 9:
Persons referred to in Article 8, with the exception of those whose declared base is zero or who have declared that they have not taken any guarantee commitment covered by the guarantee fund mechanism, shall also submit the following information requested in "3. Information for risk indicators" of Annex II of this Instruction:

• In "Section I. 'Capital Pillar'", "Risk Indicator 1.2) Common Equity Tier 1 (CET1) capital coverage ratio";
• In "Section 4. Pillar 'Banking Model and Governance'", "Risk Indicator 4.2 Return on Assets (ROA)".

For the calculation of "Indicator 4.2 Return on Assets (ROA)" mentioned in "Section 4 Pillar 'Banking Model and Governance'", in addition to data related to the reference date, data determined as of 31 December preceding the reference date must also be provided.

Chapter 5 - Information necessary for calculating contributions to the securities guarantee mechanism for branches adhering on a complementary basis to the French mechanism

Article 10:
Branches of credit institutions providing investment services or investment firms, respectively referred to in Articles L. 511-21, L. 511-22 and L. 532-16 and 532-18-1 of the Monetary and Financial Code, adhering as of 1 January of the current year on a complementary basis to the French securities guarantee mechanism, shall submit the information requested in "1.2. Identification of the institution" of Annex III of this Instruction.

The aforementioned branches of credit institutions providing investment services shall also submit the information requested in "Section 2.a: Information for calculating the contribution base for the securities guarantee mechanism to be submitted by a branch of a credit institution adhering on a complementary basis" of Annex III of this Instruction.

The aforementioned branches of investment firms shall also submit the information requested in "Section 2.b: Information for calculating the contribution base for the securities guarantee mechanism to be submitted by a branch of an investment firm adhering on a complementary basis" of "2. Information for calculating bases for securities mechanisms" of Annex III of this Instruction. However, for the base calculation, if the branch of an investment firm adheres on a complementary basis solely to cover securities held for its clients, it shall communicate only the corresponding amounts. If it adheres solely to cover cash deposits linked to an investment service, clearing, or conservation of financial instruments, it shall declare only the corresponding amount.

For cells 2B1, 2B2, and 2B3 of the aforementioned "Section 2.a" or "Section 2.b", the aforementioned branches shall communicate the eligible amounts held for the clients of said branch, including assets whose conservation is outsourced to another entity.

Article 11:
Branches referred to in Article 10 shall also submit the following information available at their head office requested in "3. Information for risk indicators" of Annex III of this Instruction:

• In "Section 1. 'Capital Pillar'", "Risk Indicator 1.1) Common Equity Tier 1 (CET1) capital coverage ratio";
• In "Section 2. Pillar 'Banking Model and Governance'", "Risk Indicator 2.2) Return on Assets (ROA)".

For the calculation of "Indicator 2.2 Return on Assets (ROA)" mentioned in "Section 2. Pillar 'Banking Model and Governance'", in addition to data related to the reference date, data determined as of 31 December preceding the reference date must also be provided.

Chapter 6 - Information necessary for calculating contributions to the guarantee fund mechanism for branches adhering on an optional basis to the French mechanism

Article 12:
Branches, referred to in Articles L. 511-21 and L. 511-22 of the Monetary and Financial Code, of credit institutions whose approval allows them to issue guarantee commitments required by legislative or regulatory texts within the meaning of Articles L. 313-50 and D. 313-26 of the Monetary and Financial Code, adhering, as of 1 January of the current year, on an optional basis to the French guarantee fund mechanism, shall submit the information requested in "1.2. Identification of the institution" and in "Section 2.c: Information for calculating the contribution base for the guarantee fund mechanism to be submitted by a branch of a credit institution adhering on an optional basis" of "2. Information for calculating bases for guarantee fund mechanisms" of Annex IV of this Instruction.

Article 13:
Persons referred to in Article 12 shall also submit the following information available at their head office requested in "3. Information for risk indicators" of Annex IV of this Instruction:

• In "Section 1. 'Capital Pillar'", "Risk Indicator 1.1) Common Equity Tier 1 (CET1) capital coverage ratio";
• In "Section 2. Pillar 'Banking Model and Governance'", "Risk Indicator 2.2) Return on Assets (ROA)".

For the calculation of "Indicator 2.2 Return on Assets (ROA)" mentioned in "Section 2. Pillar 'Banking Model and Governance'", in addition to data related to the reference date, data determined as of 31 December preceding the reference date must also be provided.

Chapter 5 - Final Provisions

Article 14:
This Instruction applies from the 2024 collection campaign.

However, by way of derogation from Article 2 of this Instruction, for the 2024 collection campaign, the information requested in Annexes I, II, III, and IV of this Instruction shall be submitted by 30 April at the latest.

Credit institutions shall also submit by 15 January 2024 the information contained in Annex I of Instruction No. 2021-I-15 on the submission of information necessary for calculating contributions to the deposit, securities, and guarantee fund mechanisms.

Instruction No. 2021-I-15 on the submission of information necessary for calculating contributions to the deposit, securities, and guarantee fund mechanisms is repealed on 1 February 2024.

Article 15:
This Instruction, which applies in New Caledonia, French Polynesia, and the Wallis and Futuna Islands, shall be published in the official register of the Prudential Supervision and Resolution Authority and shall enter into force the day following its publication, with the exception of Article 3, which shall enter into force on 1 November 2024.

Paris, 14 December 2023

The Designated President,
Denis BEAU

ANNEX I to Instruction No. 2023-I-22
Information relating to the base for contributions to the deposit guarantee mechanism Contributions for the deposit guarantee mechanism for YYYY to be submitted on Onegate / domain FDG / report COVERED DEPOSITS

1.1. Submission Typology
SUBMISSION Typology of submission Deposit base DEADLINE Submission deadline DD/MM/YYYY

1.2. Identification of the institution
Code Field Format (max number of characters) Value CIB Bank Identification Code (CIB) of the institution Numeric (5) LEI Legal Entity Identifier (LEI) of the institution Text (20) NAME Name of the institution Text (255) EMAIL 1 Contact electronic address 1 of the institution Text (255) EMAIL 2 Contact electronic address 2 of the institution Text (255) CTPRE1 First name of contact person no. 1 Text (50) CTNM1 Surname of contact person no. 1 Text (50) TELCT1 Phone number of contact person no. 1 Numeric (15) CTPRE2 First name of contact person no. 2 Text (50) CTNM2 Surname of contact person no. 2 Text (50) TELCT2 Phone number of contact person no. 2 Numeric (15) REF Date of reference for this declaration form DD/MM/YYYY

2. Information for calculating the base
   Data from YYYY-1
   Information for calculating the contribution base for the deposit guarantee mechanism and on special regime savings Code Field Format (max number of characters) Value in euros 2A1T1 Covered deposits (excluding Livrets A, LDDS, LEP) 1st quarter YYYY-1 Numeric (15) Positive value or equal to 0 2A1T2 2nd quarter YYYY-1 Numeric (15) 2A1T3 3rd quarter YYYY-1 Numeric (15) 2A1T4 4th quarter YYYY-1 Numeric (15) 2A2T1 Special regime savings (Livrets A, LDDS, LEP) centralized in the Savings Fund 1st quarter YYYY-1 Numeric (15) 2A2T2 2nd quarter YYYY-1 Numeric (15) 2A2T3 3rd quarter YYYY-1 Numeric (15) 2A2T4 4th quarter YYYY-1 Numeric (15) 2A3T1 Special regime savings (Livrets A, LDDS, LEP) not centralized in the Savings Fund 1st quarter YYYY-1 Numeric (15) 2A3T2 2nd quarter YYYY-1 Numeric (15) 2A3T3 3rd quarter YYYY-1 Numeric (15) 2A3T4 4th quarter YYYY-1 Numeric (15) 2A4 Deposit Guarantee Base: filled automatically do not complete Calculated automatically (average of 2A1 and 2A3) base not declared 2A5 Average of covered deposits Calculated automatically (average of 2A1, 2A2, and 2A3)

3. Information for calculating eligible deposits
   Data from YYYY-1
   Information for eligible deposits
   Code Field Format (max number of characters) Value in euros 2D1T1 Eligible deposits falling within the scope of the guarantee, defined in Article 2 of the Order of 27/10/2015 on the implementation of the DGS 1st quarter YYYY-1 Numeric (15) Positive value or equal to 0 2D1T2 2nd quarter YYYY-1 Numeric (15) 2D1T3 3rd quarter YYYY-1 Numeric (15) 2D1T4 4th quarter YYYY-1 Numeric (15) 2D4 Average of eligible deposits Calculated automatically 3E11 Individual flight risk ratio Calculated automatically (2A5 / 2D4)

4. Information on escrow accounts and other accounts with beneficial owners
   Data from YYYY-1
   Covered deposits deposited by CIIs and IIs on escrow accounts Amount List of CIBs of CIIs and IIs escrowing 2EI1T1 1st quarter 2023 Numeric (15) 2EI1T2 2nd quarter 2023 Numeric (15) 2EI1T3 3rd quarter 2023 Numeric (15) 2EI1T4 4th quarter 2023 Numeric (15) Covered deposits deposited by EMIs and PIs on escrow accounts Amount List of CIBs of EMIs and PIs 2Ca1T1 1st quarter 2023 Numeric (15) 2Ca1T2 2nd quarter 2023 Numeric (15) 2Ca1T3 3rd quarter 2023 Numeric (15) 2Ca1T4 4th quarter 2023 Numeric (15) Covered deposits on accounts with beneficial owners opened by other credit institutions Amount List of LEIs of credit institutions 2ADEC1T1 1st quarter 2023 Numeric (15) 2ADEC1T2 2nd quarter 2023 Numeric (15) 2ADEC1T3 3rd quarter 2023 Numeric (15) 2ADEC1T4 4th quarter 2023 Numeric (15) Amounts of covered deposits deposited on other accounts with beneficial owners referred to in Article 5 of the Order of 27 October 2015 on the implementation of the deposit guarantee, the compensation ceiling, and the application methods of Article L. 312-4-1 of the Monetary and Financial Code Amount Types of beneficial owners 2AD1T1 1st quarter 2023 Numeric (15) 2AD1T2 2nd quarter 2023 Numeric (15) 2AD1T3 3rd quarter 2023 Numeric (15) 2AD1T4 4th quarter 2023 Numeric (15) NEXT STEP:
   Without prejudice to the obligation to declare information for the securities and guarantee fund mechanisms, institutions with a zero base for the deposit guarantee are not required to submit risk data for this mechanism. The form for risk data and, where applicable, for the bases of the securities and guarantee fund mechanisms must be submitted before 31/03/YYYY For this purpose, another form, Assiettes_et_risques_mecanismes_de_garantie_AA...