Instruction No. 2021-I-15 of November 18, 2021, on the submission of information required for calculating contributions to deposit, securities, and guarantee fund mechanisms

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2021-I-15 on the submission of information necessary for the calculation of contributions to the deposit, securities, and guarantee mechanisms (consolidated version) The Prudential Control 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. 743-2, L. 753-2, L. 763-2 and D. 313-26; Having regard to Decree No. 2010-1599 of December 20, 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 November 27, 1987, modifying the exchange of letters of May 18, 1963, relating to banking regulation in the Principality of Monaco, signed in Paris and Monaco on October 20, 2010; Having regard to Decree No. 2009-1372 of November 6, 2009, publishing the agreement in the form of an exchange of letters relating to 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 November 8, 2005; 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 the decision of the Prudential Control and Resolution Authority No. 2020-C-62 of December 14, 2020, establishing the methods for calculating contributions to the deposit guarantee mechanism; Having regard to the joint decision of the Prudential Control and Resolution Authority and the Autorité des marchés financiers No. 2020-C-63 of December 14, 2020, establishing the methods for calculating contributions to the securities guarantee mechanism; Having regard to the decision of the Prudential Control and Resolution Authority No. 2020-C-64 of December 14, 2020, establishing the methods for calculating contributions to the guarantee mechanism; Having regard to the favorable opinion of the Prudential Affairs Consultative Commission of November 16, 2021, DECIDES:

Chapter 1 - General Provisions

Article 1
Credit institutions, branches of credit institutions referred to in Article L. 511-10 of the Monetary and Financial Code, hereinafter "credit institutions," investment firms, branches of third-country enterprises 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 "investment firms," as well as financing companies concerned by one or more of the deposit, securities, or guarantee mechanisms, shall submit the information requested in the annexes of this instruction under the conditions defined below.

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 Control and Resolution Authority. Financial data shall be reported in euros and, unless otherwise stated, shall be determined as of December 31 of the year preceding the submission. This date is referred to as the "reference balance sheet date."

These tables are submitted annually to the General Secretariat of the Prudential Control and Resolution Authority via electronic transmission in EXCEL format within the ONEGATE system by the following deadlines:

• 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 for the securities and guarantee mechanisms," and "3. Information for risk indicators" of Annex II of this instruction.
  If January 15 or March 31 is not a business day, the information must be provided by the next business day.

Chapter 2 - Information Necessary for the Calculation of Contributions to the Deposit Guarantee Mechanism

Article 3
Credit institutions licensed 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 regarding "Covered deposits excluding special savings (Livrets A, LDD, and LEP)," "Special savings centralized in the Savings Fund," and "Special savings not centralized in the Savings Fund" shall be declared on the quarterly balance sheet dates of March 31, June 30, September 30, and December 31 of the year of the reference balance sheet.

Article 4
Credit institutions referred to in Article 3, except 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 the "Indicator D. ii) Return on Assets (ROA)" mentioned in "Section D. Pillar 'Banking Model and Governance'," in addition to data related to the reference balance sheet, data determined as of December 31 preceding the reference balance sheet must also be provided.

Chapter 3 - Information Necessary for the Calculation of Contributions to the Securities Guarantee Mechanism

Article 5
Credit institutions providing investment services and investment firms licensed as of January 1 of the current year shall submit the information requested in "Section A. Information for the calculation of contribution base for the securities guarantee mechanism" of "2. Information for the calculation of bases for the securities and guarantee mechanisms" 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 cell 2B6 of "Section A. Information for the calculation of contribution base for the securities guarantee mechanism" of "2. Information for the calculation of bases for the securities and guarantee mechanisms" of Annex II of this instruction. For cells 2B1, 2B2, and 2B3 of "Section A. Information for the calculation of contribution base for the securities guarantee mechanism" of "2. Information for the calculation of bases for the securities and guarantee 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 6
Persons referred to in Article 5, except 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 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)".
  By way of derogation from the first paragraph of Article 2, for the calculation of the annual contribution due "for the year 2022" (Deleted by Instruction No. 2022-I-17 of October 17, 2022, amending Instruction No. 2021-I-15 on the submission of information necessary for the calculation of contributions to the deposit, securities, and guarantee mechanisms) by investment firms to which the prudential requirements of Regulation No. 575/2013 and Directive 2013/36/EU are no longer applicable as of December 31, 2021, the data to be declared by these firms for risk weighting shall be those determined as of March 31, 2021. For the calculation of the "Indicator D. ii) Return on Assets (ROA)" mentioned in "Section D. Pillar 'Banking Model and Governance'," in addition to data related to the reference balance sheet, data determined as of December 31 preceding the reference balance sheet must also be provided.

Chapter 4 - Information Necessary for the Calculation of Contributions to the Guarantee Mechanism

Article 7
Credit institutions and financing companies whose license as of January 1 of the current year allows them to issue guarantees 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 the calculation of contribution base for the guarantee mechanism" of "2. Information for the calculation of bases for the securities and guarantee mechanisms" of Annex II of this instruction.

Article 8
Persons referred to in Article 7, except those whose declared base is zero or who have declared not to have issued any guarantee covered by the guarantee mechanism, 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 "Indicator D. ii) Return on Assets (ROA)" mentioned in "Section D. Pillar 'Banking Model and Governance'," in addition to data related to the reference balance sheet, data determined as of December 31 preceding the reference balance sheet must also be provided.

Chapter 5 - Final Provisions

Article 9
Instruction No. 2020-I-13 on the submission of information necessary for the calculation of contributions to the deposit, securities, and guarantee mechanisms is repealed.

Article 10
This instruction, which applies in New Caledonia, French Polynesia, and the Wallis and Futuna Islands, shall be published in the official register of the ACPR and shall enter into force the day following its publication.

Paris, November 18, 2021
The Designated President,
Denis BEAU

ANNEX I to Instruction 2021-I-15
Information relating to the base of 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) REF DATE DD/MM/YYYY Name of the institution Contributions for the deposit guarantee mechanism for YYYY to be submitted on Onegate / FDG domain / Report X
1.2. Identification of the institution
Field
Banking Identification Code (CIB) of the institution Legal Entity Identifier (LEI) of the institution
1.1. Submission Typology
Submission template typology
Contact email address 1 of the institution
Contact email address 2 of the institution
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
First name of contact person No. 1

ANNEX II to Instruction 2021-I-15
Information relating to the base of contributions to the securities and guarantee mechanisms and to the risk indicators used for the calculation of 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 1 Text (Yes/No)
TYPE 2 Text (Yes/No)
TYPE 3 Text (Yes/No)
TYPE 4 Text (Yes/No)
TYPE 5 Text (Yes/No)
TYPE 6 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)
REF DATE DD/MM/YYYY
Contributions for the deposit, securities, and guarantee mechanisms YYYY TO BE SUBMITTED BEFORE MARCH 31 YYYY via Onegate / FDG domain / Report Y
1.2. Identification of the institution
Field
Banking 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
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) licensed to issue regulated guarantees (Article L.313-50 of the Monetary and Financial Code)? Is the institution (credit institution or financing company) licensed to provide investment services? First name of contact person No. 2 Is the institution a branch of a credit institution referred to in the first paragraph of I of Article L. 511-10 of the Monetary and Financial Code OR a branch of an enterprise referred to in Article L. 532-48 of the Monetary and Financial Code having its registered office in a State that is neither a member of the European Union nor a party to the Agreement on the European Economic Area? Last name of contact person No. 2 Phone number of contact person No. 2 Contact email address 1 of the institution Contact email address 2 of the institution 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

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) base not declared
Code
Format
(maximum number of characters)
Value in euros
2C1 Numeric (15)
2C2 Numeric (15)
2C3 Numeric (15)
2C4 Numeric (15) base not declared
2C5 Text (Yes/No)
2. Information for the calculation of bases for the securities and guarantee mechanisms
Data determined as of 12/31/YYYY-1
Section A. Information for the calculation of contribution base for the securities guarantee mechanism
Fill out this section:

• investment firms
• credit institutions or financing companies if and only if they are investment service providers
  Field
  Securities held or whose conservation has been outsourced - French and foreign securities Contributions for the deposit, securities, and guarantee mechanisms YYYY TO BE SUBMITTED BEFORE MARCH 31 YYYY via Onegate / FDG domain / Report Y Customer cash deposits and other liabilities () () this line is to be completed only by members who are not credit institutions Field
  Section B. Information for the calculation of contribution base for the guarantee mechanism
  (credit institutions and financing companies licensed to issue regulated guarantees fill out this section) TCNs and Treasury Bills held or whose conservation has been outsourced Units of collective investment schemes held or whose conservation has been outsourced For information, information relating to the contribution base for the deposit guarantee mechanism must be submitted before January 15 using a dedicated form. Have you issued guarantees referred to in Article D.313-26 of the Monetary and Financial Code? Securities Guarantee Base: filled automatically do not complete Guarantee Mechanism 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 Derivatives - Margin Deposits Financial Derivatives - Purchased Option Instruments

• Modified by Instruction No. 2022-I-17 of October 17, 2022, amending Instruction No. 2021-I-15 on the submission of information necessary for the calculation of contributions to the deposit, securities, and guarantee mechanisms

Risk Indicator B.ii) Net Stable Funding Ratio (NSFR) Only for credit institutions Third-country credit institution branches are only concerned by questions 3B17 and 18 (on a solo or lowest available consolidation basis) 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 declaration 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 Banking Identification Code (CIB) of the consolidating institution (only in case of derogation, cf. 3B8) Numeric (5) 3B17 For a credit institution branch, did the ACPR grant you an exemption? Yes/No 3B18 If yes to question 3B17, do you have the corresponding data from your head office? Yes/No 3B12 Available stable funding at the declaration level selected above Numeric (15); euros 3B13 Required stable funding at the declaration level selected above Numeric (15); euros 3B14 NSFR, at the declaration level selected above (in euros; filled automatically - do not fill) Calculated automatically (3B12/3B13) absent Positive value or equal to 0 Risk Indicator B.i) Liquidity Coverage Ratio (LCR) Only for credit institutions Third-country credit institution branches are only concerned by questions 3B15 and 16 (on a solo or lowest available consolidation basis) 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 declaration 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 Banking Identification Code (CIB) of the consolidating institution (only in case of derogation, cf. 3B1) Numeric (5) 3B15 For a credit institution branch, did the ACPR grant you an exemption? Yes/No 3B16 If yes to question 3B15, do you have the corresponding data from your head office? Yes/No 3B5 Numerator at the declaration level selected above Numeric (15); euros 3B6 Denominator at the declaration level selected above Numeric (15); euros 3B7 LCR Ratio, at the declaration level selected above (in euros; filled automatically - do not fill) Calculated automatically (3B5/3B6) absent
Section B. Pillar 'Stability and Diversity of Funding Sources'
Positive value or equal to 0
Only for credit institutions
(on a solo 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 solo basis (in euros; filled automatically - do not fill) Calculated automatically (3C1/3C2) absent Risk Indicator C. Non-performing Loan Ratio
Section C. Pillar 'Asset Quality'
Positive value or equal to 0

Only for credit institutions
Third-country credit institution branches are only concerned by questions 3D11 and 12 (on a solo or lowest available consolidation basis) 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 risk indicator for the leverage ratio at the individual level? (Article 7 CRR) Yes/No 3D2 Level of declaration of the risk indicator for the risk-weighted assets / Total assets ratio Individual/Sub-consolidated/Consolidated 3D3 Name of the consolidating institution (only in case of derogation, cf. 3D1) Text (255) 3D4 Banking Identification Code (CIB) of the consolidating institution (only in case of derogation, cf. 3D1) Numeric (5) 3D11 For a credit institution branch, did the ACPR grant you an exemption? Yes/No 3D12 If yes to question 3D11, do you have the corresponding data from your head office? Yes/No 3D5 Risk-weighted assets at the declaration level selected above Numeric (15); euros 3D6 Total assets at the declaration level selected above Numeric (15); euros 3D7 Risk-weighted assets / Total assets ratio, at the declaration level selected above (in euros; filled automatically - do not fill) Calculated automatically (3D5/3D6) absent
Section D. Pillar 'Banking Model and Governance'
Risk Indicator D. i) Risk-weighted assets / Total assets Positive value or equal to 0 (For all institutions) (on a solo basis only) Code Field Format (maximum number of characters) Value 3D8A Net income of the reference balance sheet Numeric (15); euros 3D8B Net income of the previous balance sheet Numeric (15); euros 3D9A Total assets of the reference balance sheet Numeric (15); euros 3D9B Total assets of the previous balance sheet Numeric (15); euros 3D10 Net income / Total assets, on a solo basis (in euros; filled automatically - do not fill) Calculated automatically (average between 3D8A/3D9A and 3D8B/3D9B) absent Strictly positive value Risk Indicator D. ii) Return on Assets (ROA) Risk Indicator E. i) Unencumbered Assets / Guaranteed Deposits (Only for credit institutions) (on a solo 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 taken from cell 2A4 "Deposit Guarantee Base" of the template relating to the deposit base submitted on 01/15 3E3 Unencumbered Assets / Guaranteed Deposits Ratio, on a solo basis (in euros; do not fill) Calculated automatically after taking over data 3E2 (3E1/3E2)
Section E. Pillar 'Potential Losses for the Deposit and Resolution Guarantee Fund'
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 consolidation available)