Instruction No. 2019-I-26 of June 28, 2019 on the submission of information for calculating contributions to deposit, securities, and guarantee fund mechanisms (repealed)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2019-I-26 on the submission of information necessary for calculating contributions to the deposit, securities, and guarantee mechanisms

The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, particularly 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 and D. 313-26; Having regard to the Order of October 27, 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 October 27, 2015 relating to 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. 2016-C-51 of the Prudential Control and Resolution Authority of October 10, 2016 establishing the methods for calculating contributions to the deposit guarantee mechanism as of 2016; Having regard to the joint Decision No. 2015-C-113 of the Prudential Control and Resolution Authority and of the Autorité des marchés financiers of December 1, 2015, modified by Joint Decision No. 2016-C-79 of November 14, 2016 establishing the methods for calculating contributions to the securities guarantee mechanism; Having regard to Decision No. 2015-C-112 of the Prudential Control and Resolution Authority of December 1, 2015, modified by Decision No. 2016-C-78 of November 14, 2016 establishing the methods for calculating contributions to the guarantee mechanism for guarantees; Having regard to the favorable opinion of the Prudential Affairs Consultative Committee of May 27, 2019, DECIDES

Chapter 1

• General Provisions

Article 1: Credit institutions, investment firms, and market operators authorized to provide the investment service of operating an organized trading system within the meaning of Article L. 425-1 of the Monetary and Financial Code, hereinafter referred to as "investment firms," as well as the financing companies concerned by one or more of the deposit, securities, or guarantee mechanisms, shall submit, under the conditions defined below, the information requested in the annexes to this instruction.

The central bodies mentioned in Article L. 511-30 of the Monetary and Financial Code shall carry out a supplementary submission, under the conditions provided for by this instruction, of information relating to the guarantee of securities and guarantees requested in Annex II of this instruction on a consolidated basis at the level of their network.

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

These tables shall be submitted annually to the General Secretariat of the Prudential Control and Resolution Authority via electronic transmission in EXCEL format within the ONEGATE system no later than:

• January 15 for the information requested in "1.2. Identification of the institution" and "2. Information for the calculation of the base" of Annex I of this instruction;
• March 31 for the information requested in "1.2. Identification of the institution," "2. Information for the calculation of bases," and "3. Information for risk indicators" of Annex II of this instruction.

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

Article 3: Credit institutions authorized as of January 1 of the current year shall submit the information requested in "2. Information for the calculation of the base" of Annex I of this instruction.

Information relating to "Covered deposits excluding special regime savings (Livret A, LDD, and LEP)," "Special regime savings centralized in the Savings Fund," and "Special regime savings not centralized in the Savings Fund" shall be declared on the quarterly finalization dates of March 31, June 30, September 30, and December 31 of the year of the reference finalization.

Article 4: Credit institutions mentioned in Article 3 shall also submit all information requested in "3. Information for risk indicators" of Annex II of this instruction.

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

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

Article 5: Credit institutions providing investment services and investment firms authorized as of January 1 of the current year, as well as central bodies, shall submit the information requested in "Section A. Information for calculating the contribution base for the securities guarantee mechanism" of "2. Information for base calculations" of Annex II of this instruction.

However, credit institutions providing investment services shall not declare the amount of "customer 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 base calculations" of Annex II of this instruction.

Article 6: The persons mentioned in Article 5 shall also submit the following information requested in "3. Information for risk indicators" of Annex II of this instruction:

• In "Section A. Capital Pillar," the "Risk Indicator A.ii) Common Equity Tier 1 capital ratio (CET1 ratio)";
• In "Section D. Pillar 'Banking Model and Governance'," the "Risk Indicator D. ii) Return on Assets (ROA)."

For the calculation of the return on assets indicator, in addition to the data relating to the reference finalization date, data finalized as of December 31 preceding the reference finalization date must also be provided.

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

Article 7: Credit institutions and financing companies whose authorization as of January 1 of the current year allows them to issue guarantee commitments required by legislative or regulatory text within the meaning of Articles L. 313-50 and D. 313-26 of the Monetary and Financial Code, as well as central bodies, shall submit the information requested in "Section B. Information for calculating the contribution base for the guarantee mechanism" of "2. Information for base calculations" of Annex II of this instruction.

Article 8: The persons mentioned in Article 7 shall also submit the information requested for "Risk Indicator A.ii) Common Equity Tier 1 capital ratio (CET1 ratio)" in "Section A. Capital Pillar" of "3. Information for risk indicators" of Annex II of this instruction.

Chapter 5 - Final Provisions

Article 9: Instruction No. 2018-I-18 relating to the submission of information necessary for calculating contributions to the deposit, securities, and guarantee mechanisms is repealed.

Article 10: This instruction shall enter into force the day following its publication. Paris, June 28, 2019 The Designated President, [Denis BEAU]

Annex I to Instruction 2019-I-26 Information relating to the base for contributions to the deposit guarantee mechanism

SUBMISSION Deposit Base DEADLINE 15/01/YYYY Code Format (maximum number of characters) Value CIB Numeric (5) LEI Text (20) NAME Text (255) EMAIL 1 Text (255) EMAIL 2 Text (255) CTPRE1 Text (50) CTNM1 Text (50) TELCT1 Numeric (15) CTPRE2 Text (50) CTNM2 Text (50) TELCT2 Numeric (15) ARR DD/MM/YYYY Electronic address 2 of the institution's contact person Submission deadline Reference date for this declaration form First name of contact person no. 1 Phone number of contact person no. 1 First name of contact person no. 2 Last name of contact person no. 2 Phone number of contact person no. 2 Contributions for the deposit guarantee mechanism for YYYY to be submitted on Onegate / domain FDG / report X 1.2. Identification of the institution Field Bank identification code (CIB) of the institution Legal Entity Identifier (LEI) of the institution First name of contact person no. 1 Name of the institution 1.1. Submission Typology Submission template typology Electronic address 1 of the institution's contact person

Code Format (maximum number of characters) Value in euros 2A1T1 1st quarter YYYY-1; Numeric (15) 2A1T2 2nd quarter YYYY-1; Numeric (15) 2A1T3 3rd quarter YYYY-1; Numeric (15) 2A1T4 4th quarter YYYY-1; Numeric (15) 2A2T1 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 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 Numeric (15) 0 NEXT STEP: Institutions must also submit the form for risk data and, where applicable, for the bases of the securities and guarantee mechanisms before 31/03/YYYY For this, another form is available on e-surfi in the theme "Guarantee Mechanisms" Positive value or equal to 0 Special regime savings (Livret A, LDDS, LEP) not centralized in the Savings Fund Deposit Guarantee Base: filled automatically do not complete Contributions for the deposit guarantee mechanisms for YYYY Covered deposits (excluding Livret A, LDDS, LEP) Special regime savings (Livret A, LDDS, LEP) centralized in the Savings Fund Information for calculating the contribution base for the deposit guarantee mechanism and on special regime savings (only credit institutions complete this section) 2. Information for the calculation of the base Data for YYYY-1 Field

Annex II to Instruction 2019-I-26 Information relating to the base for contributions to the securities and guarantee mechanisms and to the risk indicators used for calculating contributions

SUBMISSION Guarantee Mechanisms DEADLINE 31/03/YYYY Code Format (maximum number of characters) Value CIB Numeric (5) LEI Text (20) NAME Text (255) TYPE 0 Text (Yes/No) TYPE 1 Text (Yes/No) TYPE 2 Text (Yes/No) TYPE 3 Text (Yes/No) TYPE 4 Text (Yes/No) TYPE 5 Text (Yes/No) EMAIL 1 Text (255) EMAIL 2 Text (255) CTPRE1 Text (50) CTNM1 Text (50) TELCT1 Numeric (15) CTPRE2 Text (50) CTNM2 Text (50) TELCT2 Numeric (15) ARR DD/MM/YYYY First name of contact person no. 2 Last name of contact person no. 2 Phone number of contact person no. 2 Electronic address 1 of the institution's contact person Electronic address 2 of the institution's contact person Reference date for this declaration form First name of contact person no. 1 Last name of contact person no. 1 Phone number of contact person no. 1 Is this the supplementary submission of a central body for the calculation of the securities and guarantee guarantees? Note: Central bodies use consolidated data to complete this template, including for the questions "TYPE 4", "TYPE 5" and "on a consolidated basis". Is the institution a credit institution? Is the institution an investment firm? Is the institution a financing company? Is the institution (credit institution or financing company) authorized to issue regulated guarantees (Article L.313-50 of the Monetary and Financial Code)? Is the institution (credit institution or financing company) authorized to provide investment services? Contributions for the deposit, securities, and guarantee mechanisms YYYY to be submitted on Onegate / domain FDG / report Y 1.2. Identification of the institution Field Bank identification code (CIB) of the institution Legal Entity Identifier (LEI) of the institution Name of the institution 1.1. Submission Typology Submission template typology Submission deadline

Code Format (maximum number of characters) Value in euros 2B1 Numeric (15) 2B2 Numeric (15) 2B3 Numeric (15) 2B4 Numeric (15) 2B5 Numeric (15) 2B6 Numeric (15) 2B7 Numeric (15) 0 Code Format (maximum number of characters) Value in euros 2C1 Numeric (15) 2C2 Numeric (15) 2C3 Numeric (15) 2C4 Numeric (15) 0 2C5 Text (Yes/No) Have you issued guarantees mentioned in Article D. 313-26 of the Monetary and Financial Code Securities Guarantee Base: filled automatically do not complete Guarantee Guarantee Base: filled automatically do not complete Financial Guarantees Other customer order guarantees Positive value or equal to 0 Positive value or equal to 0 Real estate guarantees Financial derivative instruments - Margin deposits Financial derivative instruments - Purchased optional instruments (*) this line is to be completed only by members who are not credit institutions Field Section B. Information for calculating the contribution base for the guarantee mechanism (credit institutions and financing companies authorized to issue regulated guarantees complete this section) TCNs and Treasury Bills held Securities of collective investment undertakings held For information, information relating to the contribution base for the deposit guarantee mechanism must be submitted by credit institutions before January 15 using a dedicated form. 2. Information for base calculations for the securities and guarantee mechanisms Data finalized as of 12/31/YYYY-1 Section A. Information for calculating the contribution base for the securities guarantee mechanism (investment firms complete this section as well as credit institutions or financing companies if and only if they are providers of investment services) Field Securities held - French and foreign securities Contributions for the deposit, securities, and guarantee mechanisms YYYY

Customer cash deposits and other liabilities (*)

Risk Indicator A.i) Leverage Ratio (Only for credit institutions) (on a consolidated basis or at the lowest level of consolidation available) Code Field Format (maximum number of characters) Value 3A1 Did the ACPR or the ECB grant the institution a derogation regarding the application of the leverage ratio risk indicator at the individual level? Yes/No 3A2 Level of reporting of the leverage ratio risk indicator Individual/Sub-consolidated/Consolidated 3A3 Name of the consolidating institution (only in case of derogation, cf. 3A1) Text (255) 3A4 Bank identification code (CIB) of the parent institution (only in case of derogation, cf. 3A1) Numeric (5) 3A5 Capital as defined by the leverage ratio at the reporting level selected above (in euros) Numeric (15) 3A6 Total exposures as defined by the leverage ratio at the reporting level selected above (in euros) Numeric (15) 3A7 Leverage ratio, at the reporting level selected above (in euros; filled automatically - do not fill) Calculated automatically (3A5/3A6) .v Risk Indicator A.ii) Common Equity Tier 1 capital ratio (CET1 ratio) (For all institutions) (on a consolidated basis or at the lowest level of consolidation available) Code Field Format (maximum number of characters) Value 3A8 Did the ACPR or the ECB grant the institution a derogation regarding the application of the solvency ratio risk indicator at the individual level? (Article 7 CRR) Yes/No 3A9 Level of reporting of the CET1 risk indicator Individual/Sub-consolidated/Consolidated 3A10 Name of the consolidating institution (only in case of derogation, cf. 3A8) Text (255) 3A11 Bank identification code (CIB) of the consolidating institution (only in case of derogation, cf. 3A8) Numeric (5) 3A12 CET1 Capital, at the reporting level selected above Numeric (15); euros 3A13 Total risk exposure, at the reporting level selected above Numeric (15); euros 3A14 CET1 Ratio, at the reporting level selected above (in euros; filled automatically - do not fill) Calculated automatically (3A12/3A13) .v Contributions for the deposit, securities, and guarantee mechanisms YYYY 3. Information for risk indicators Data finalized as of 12/31/YYYY-1 Positive value or equal to 0 Positive value or equal to 0 Section A. Capital Pillar

Risk Indicator B.i) Liquidity Coverage Ratio (LCR) (Only for credit institutions) (on a consolidated basis or at the lowest level of consolidation available) Code Field Format (maximum number of characters) Value 3B1 Did the ACPR or the ECB grant the institution a derogation regarding the monitoring of liquidity (LCR) at the individual level? (Article 8 CRR) Yes/No 3B2 Level of reporting of the LCR risk indicator Individual/Sub-consolidated/Consolidated 3B3 Name of the consolidating institution (only in case of derogation, cf. 3B1) Text (255) 3B4 Bank identification code (CIB) of the consolidating institution (only in case of derogation, cf. 3B1) Numeric (5) 3B5 Numerator at the reporting level selected above Numeric (15); euros 3B6 Denominator at the reporting level selected above Numeric (15); euros 3B7 LCR Ratio, at the reporting level selected above (in euros; filled automatically - do not fill) Calculated automatically (3B5/3B6) .v Risk Indicator B.ii) Net Stable Funding Ratio (NSFR) (Only for credit institutions) (on a consolidated basis or at the lowest level of consolidation available) Code Field Format (maximum number of characters) Value 3B8 Did the ACPR or the ECB grant the institution a derogation regarding the monitoring of liquidity (NSFR) at the individual level? (Article 8 CRR) Yes/No 3B9 Level of reporting of the NSFR risk indicator Individual/Sub-consolidated/Consolidated 3B10 Name of the consolidating institution (only in case of derogation, cf. 3B8) Text (255) 3B11 Bank identification code (CIB) of the consolidating institution (only in case of derogation, cf. 3B8) Numeric (5) 3B12 Numerator at the reporting level selected above Numeric (15); euros 3B13 Denominator at the reporting level selected above Numeric (15); euros 3B14 NSFR, at the reporting level selected above (in euros; filled automatically - do not fill) Calculated automatically (3B12/3B13) .v Positive value or equal to 0 Section B. Pillar "Stability and Diversity of Funding Sources" Positive value or equal to 0 (Only for credit institutions) (on a consolidated basis only) Code Field Format (maximum number of characters) Value 3C1 Non-performing loans Numeric (15) 3C2 Total gross amount of loans granted by the institution Numeric (15) 3C3 Non-performing loan ratio, on a consolidated basis (in euros; filled automatically - do not fill) Calculated automatically (3C1/3C2) .v Section C. Pillar "Asset Quality" Positive value or equal to 0 Risk Indicator C. Non-performing loan ratio

(Only for credit institutions) (on a consolidated basis or at the lowest level of consolidation available) Code Field Format (maximum number of characters) Value 3D1 Did the ACPR or the ECB grant the institution a derogation regarding the application of the solvency ratio risk indicator at the individual level? (Article 7 CRR) Yes/No 3D2 Level of reporting of the risk indicator for the risk-weighted assets ratio / Total assets Individual/Sub-consolidated/Consolidated 3D3 Name of the consolidating institution (only in case of derogation, cf. 3D1) Text (255) 3D4 Bank identification code (CIB) of the consolidating institution (only in case of derogation, cf. 3D1) Numeric (5) 3D5 Risk-weighted assets at the reporting level selected above Numeric (15); euros 3D6 Total assets at the reporting level selected above Numeric (15); euros 3D7 Risk-weighted assets / Total assets ratio, at the reporting level selected above (in euros; filled automatically - do not fill) Calculated automatically (3D5/3D6) .v (For all institutions, except financing companies subject only to the guarantee of guarantees) (on a consolidated basis only) Code Field Format (maximum number of characters) Value 3D8A Net income of the reference finalization date finalized YYYY-1; Numeric (15); euros 3D8B Net income of the previous finalization date finalized YYYY-2; Numeric (15); euros 3D9A Total assets of the reference finalization date finalized YYYY-1; Numeric (15); euros 3D9B Total assets of the previous finalization date finalized YYYY-2; Numeric (15); euros 3D10 Net income / Total assets, on a consolidated basis (in euros; filled automatically - do not fill) Calculated automatically (average between 3D8A/3D9A and 3D8B/3D9B) .v Section D. Pillar "Banking Model and Governance" Risk Indicator D. i) Risk-weighted assets / Total assets Risk Indicator D. ii) Return on Assets (ROA) Positive value or equal to 0

Risk Indicator E. i) Unencumbered Assets / Guaranteed Deposits (Only for credit institutions) (on a consolidated basis only) Code Field Format (maximum number of characters) Value 3E1 Unencumbered assets Numeric (15); euros Positive value or equal to 0 3E2 Deposits guaranteed by the FGDR (in euros; do not fill) Data automatically retrieved from cell 2A4 "Deposit Guarantee Base" of the template relating to the deposit base submitted on 15/01 3E3 Unencumbered Assets / Guaranteed Deposits ratio, on a consolidated basis (in euros; do not fill) Calculated automatically after retrieving the data 3E2 (3E1/3E2) Risk Indicator E. ii) Protection of depositors relative to all debts potentially subject to internal bail-in (Only for credit institutions) (at the highest level of group consolidation; otherwise, in the absence of consolidation, on an individual basis) Code Field Format (maximum number of characters) Value 3E4 Highest reporting level