Instruction No. 2018-I-18 of October 15, 2018 on the submission of information for calculating contributions to deposit, securities, and guarantee fund mechanisms (repealed)

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2018-I-18 on the submission of information necessary for the calculation of contributions to the deposit, securities, and guarantee mechanisms

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 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 the Decision of the Prudential Control and Resolution Authority No. 2016-C-51 of October 10, 2016 establishing the methods for calculating contributions to the deposit guarantee mechanism from 2016; Having regard to the Joint Decision of the Prudential Control and Resolution Authority and of the Autorité des marchés financiers No. 2015-C-113 of December 1, 2015 modified by the Joint Decision No. 2016-C-79 of November 14, 2016 establishing the methods for calculating contributions to the securities guarantee mechanism; Having regard to the Decision of the Prudential Control and Resolution Authority No. 2015-C-112 of December 1, 2015 modified by Decision 2016-C-78 of November 14, 2016 establishing the methods for calculating contributions to the guarantee mechanism for guarantees; Having regard to the opinion of the Consultative Committee on Prudential Affairs of September 28, 2018, DECIDES:

Chapter 1

• General Provisions

Article 1
Credit institutions, investment firms and market entities 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 "investment firms", as well as 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.

Central bodies referred to in Article L. 511-30 of the Monetary and Financial Code shall make 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 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 determination date".

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

• January 15 for the information requested in "1.2. Identification of the establishment" 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 establishment", "2. Information for the calculation of bases" and "3. Information for risk indicators" of Annex II of this instruction.

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 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 at the quarterly determination dates of March 31, June 30, September 30 and December 31 of the year of the reference determination.

Article 4
Credit institutions referred to 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 data relating to the reference determination, data determined as of December 31 preceding the reference determination must 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, as well as central bodies, shall submit the information requested in "Section A. Information for the calculation of the contribution base for the securities guarantee mechanism" of "2. Information for the calculation of bases" of Annex II of this instruction.

Article 6
Persons referred to 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. Pillar Own Funds", 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 data relating to the reference determination, data determined as of December 31 preceding the reference determination must 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 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 the calculation of the contribution base for the guarantee mechanism" of "2. Information for the calculation of bases" of Annex II of this instruction.

Article 8
Persons referred to 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. Pillar Own Funds" of "3. Information for risk indicators" of Annex II of this instruction.

Chapter 5 - Final Provisions

Article 9
Instruction No. 2017-I-16 relating to the submission of information necessary for the calculation of contributions to the deposit, securities and guarantee mechanisms is repealed.

Article 10
This instruction shall enter into force the day following its publication.

Paris, October 15, 2018
The Designated President,
[Denis BEAU]

Annex I to Instruction 2018-I-18
Information relating to the base of contributions to the deposit guarantee mechanism

SUBMISSION Base of Deposits
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)
DATE DD/MM/YYYY

Contributions for the deposit guarantee mechanism
1.2. Identification of the establishment
Field
Banking Identification Code (CIB) of the establishment Legal Entity Identifier (LEI) of the establishment First name of contact person No. 1 Name of the establishment
1.1. Submission Typology
Submission template typology
Contact email address 1 of the establishment
Contact email address 2 of the establishment
Reference date for this declaration form
Name of contact person No. 1
Phone number of contact person No. 1
First name of contact person No. 2
Name of contact person No. 2
Phone number of contact person No. 2

Code
Format
(maximum number of characters)
Value in euros
2A1T1 1st quarter N-1
2A1T2 2nd quarter N-1
2A1T3 3rd quarter N-1
2A1T4 4th quarter N-1
2A2T1 1st quarter N-1
2A2T2 2nd quarter N-1
2A2T3 3rd quarter N-1
2A2T4 4th quarter N-1
2A3T1 1st quarter N-1
2A3T2 2nd quarter N-1
2A3T3 3rd quarter N-1
2A3T4 4th quarter N-1
2A4 Numeric (15) 0
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 Covered deposits (excluding Livret A, LDDS, LEP) Special regime savings (Livret A, LDDS, LEP) centralized in the Savings Fund Information for the calculation of the contribution base for the deposit guarantee mechanism and on special regime regulated savings (only credit institutions complete this section)
2. Information for the calculation of the base
Field

Annex II to Instruction 2018-I-18
Information relating to the base of contributions to the mechanisms for the guarantee of securities and guarantees and to the risk indicators used for the calculation of contributions

SUBMISSION Guarantee Mechanisms
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)
DATE DD/MM/YYYY
First name of contact person No. 2
Name of contact person No. 2
Phone number of contact person No. 2
Contact email address 1 of the establishment
Contact email address 2 of the establishment
Reference date for this declaration form
First name of contact person No. 1
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 guarantee of securities and guarantees? Note: central bodies use consolidated data to fill out this template, including for the questions "TYPE 4", "TYPE 5" and "on a consolidated basis". Is the establishment a credit institution? Is the establishment an investment firm? Is the establishment a financing company? Is the establishment (credit institution or financing company) licensed to issue regulated guarantees (Article L.313-50 of the Monetary and Financial Code)? Is the establishment (credit institution or financing company) licensed to provide investment services? Contributions for the deposit, securities and guarantee mechanisms
1.2. Identification of the establishment
Field
Banking Identification Code (CIB) of the establishment Legal Entity Identifier (LEI) of the establishment Name of the establishment
1.1. Submission Typology
Submission template typology

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 covered by point 1.1 of the annex to Regulation No. 2000-06 modified? Securities Guarantee Base: filled automatically do not complete Guarantee Base for guarantees: filled automatically do not complete Financial Guarantees Other client-side guarantees of an order nature Positive value or equal to 0 Positive value or equal to 0 Real estate guarantees Financial derivative instruments - Security deposits Financial derivative instruments - Purchased optional instruments () this line is only retained for members who are not credit institutions Field
Section B. Information for the calculation of the contribution base for the guarantee mechanism
(credit institutions and financing companies licensed to issue regulated guarantees complete this section) Treasury bills and Treasury bonds held Securities of investment funds held For information, information relating to the contribution base for the deposit guarantee mechanism must be submitted before January 15 using a dedicated form.
2. Information for the calculation of bases
Section A. Information for the calculation of 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 Client 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 establishment 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 establishment (only in case of derogation, cf. 3A1) Text (255) 3A4 Banking Identification Code (CIB) of the parent establishment (only in case of derogation, cf. 3A1) Numeric (5) 3A5 Own funds 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 establishments) (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 establishment 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 establishment (only in case of derogation, cf. 3A8) Text (255) 3A11 Banking Identification Code (CIB) of the consolidating establishment (only in case of derogation, cf. 3A8) Numeric (5) 3A12 CET1 Own funds, 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 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 establishment 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 establishment (only in case of derogation, cf. 3B1) Text (255) 3B4 Banking Identification Code (CIB) of the consolidating establishment (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

3. Information for risk indicators
   Positive value or equal to 0
   Positive value or equal to 0
   Positive value or equal to 0
   Section B. Pillar "Stability and diversity of funding sources"
   Section A. Pillar Own Funds

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 establishment 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 establishment (only in case of derogation, cf. 3B8) Text (255) 3B11 Banking Identification Code (CIB) of the consolidating establishment (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 (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 establishment Numeric (15) 3C3 Non-performing loan ratio, on a consolidated basis (in euros; filled automatically - do not fill) Calculated automatically (3C1/3C2) .v (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 establishment 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 establishment (only in case of derogation, cf. 3D1) Text (255) 3D4 Banking Identification Code (CIB) of the consolidating establishment (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
Section D. Pillar "Banking Model and Governance"
Section C. Pillar "Asset Quality"
Positive value or equal to 0
Risk Indicator D. i) Risk-weighted assets / Total assets Risk Indicator C. Non-performing loan ratio Positive value or equal to 0 Positive value or equal to 0

(For all establishments, 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 determination Numeric (15); euros 3D8B Net income of the previous determination Numeric (15); euros 3D9A Total assets of the reference determination Numeric (15); euros 3D9B Total assets of the previous determination 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 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 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 consolidated basis (in euros; do not fill) Calculated automatically after taking over 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 level of reporting in France of the risk indicator for the ratio of protection of depositors relative to all debts potentially subject to a internal bail-in ("bail-in") Individual/Consolidated 3E5 Name of the consolidating establishment Text (255) 3E6 Banking Identification Code (CIB) of the parent establishment Numeric (5) 3E7 Total liabilities (excluding net assets) Numeric (15); euros 3E8 Liabilities associated with encumbered assets Numeric (15); euros 3E9 Covered deposits Numeric (15); euros 3E10 Ratio of potential losses for the deposit guarantee and resolution fund Calculated automatically (3E7-3E8-3E9)/3E9 .v Risk Indicator D. ii) Return on Assets (ROA) Positive value or equal to 0
Section E. Pillar "Potential losses for the Deposit Guarantee and Resolution Fund"