Commission Delegated Regulation (EU) 2017/2361 of 14 September 2017 on the final system of contributions to the administrative expenditures of the Single Resolution Board

Article 1

Subject matter

This Regulation lays down rules to determine:

(1) the final system for the calculation of the contributions to the administrative expenditures of the Single Resolution Board (‘the Board’) due by the entities referred to in Article 2 of Regulation (EU) No 806/2014;

(2) the way in which the contributions are to be paid;

(3) the registration, accounting, reporting and other rules necessary to ensure that the contributions are paid fully and in a timely manner;

(4) the methodology for the recalculation and adjustment of the contributions due for the provisional period.

Article 2

Definitions

For the purposes of this Regulation, the definitions set out in Regulation (EU) No 1163/2014 shall apply. The following definitions shall also apply:

(1) ‘administrative expenditures of the Board’ means the expenditure of Part I of the budget of the Board, as referred to in Article 59(2) of Regulation (EU) No 806/2014;

(2) ‘annual contribution’ means the contribution to be collected by the Board for a given financial year in accordance with this Regulation in order to cover the administrative expenditures of the Board;

(3) ‘contribution debtor’ means the fee debtor determined in accordance with Article 4 of Regulation (EU) No 1163/2014 for the purposes of collecting the supervisory fee and falling under the scope of Article 2 of Regulation (EU) No 806/2014;

(4) ‘provisional period’ means the period beginning on 19 August 2014 and ending on 31 December 2017.

Article 3

Determination of total amount of annual contributions to be raised

The total amount of annual contributions to be raised for a given financial year shall be calculated on the basis of Part I of the budget adopted by the Board for that financial year in accordance with Article 61 of Regulation (EU) No 806/2014, adjusted by the result of the budget of the latest financial year for which the final accounts have been published in accordance with Article 63(7) of that Regulation.

The Board shall determine the total amount of annual contributions so that Part I of the budget of the Board is balanced.

Article 4

Allocation of total amount of annual contributions

The total amount to be raised in accordance with Article 3 shall be allocated as follows:

(a) 95 % to the following entities and groups: (i) entities and groups referred to in Article 7(2) of Regulation (EU) No 806/2014; (ii) entities and groups with regard to which the Board has decided to exercise powers under Regulation (EU) No 806/2014 pursuant to Article 7(4)(b) of that Regulation; (iii) entities and groups in relation to which participating Member States have decided in accordance with Article 7(5) of Regulation (EU) No 806/2014 that the Board exercise powers and responsibilities conferred to it by that Regulation;

(b) 5 % to entities and groups referred to in Article 7(3) of Regulation (EU) No 806/2014.

Article 4a

Advance instalments on the individual annual contributions

Article 5

Calculation of the individual annual contributions

For the purpose of applying the provisions referred to in paragraph 2:

(a) ‘annual supervisory fee’ means individual annual contribution;

(b) ‘significant supervised entity’ or ‘significant supervised group’ means an entity or group as referred to in Article 4(1)(a);

(c) ‘less significant supervised entity’ or ‘less significant supervised group’ means an entity or group as referred to in Article 4(1)(b);

(d) ‘supervised entity’ or ‘supervised group’ means any entity or group;

(e) ‘fee debtor’ means contribution debtor.

However, no recalculation shall be performed where the Board becomes aware of an error more than 5 years after the end of the financial year in which the error occurred.

Article 6

Data necessary for the calculation of individual annual contributions

The data shall contain at least the following elements:

(a) the identity and contact details of each contribution debtor as determined in accordance with Article 4 of Regulation (EU) No 1163/2014 for the purpose of the supervisory fees;

(b) the fee factors determined in accordance with Article 10 of Regulation (EU) No 1163/2014;

(c) whether a contribution debtor is significant in accordance with Article 6(4) of Regulation (EU) No 1024/2013 or is an entity or group in relation to which the ECB has decided in accordance with Article 6(5)(b) of Regulation (EU) No 1024/2013 to exercise directly all of the relevant powers;

(d) any data that the ECB has determined in the absence of reporting from a contribution debtor, in accordance with Article 10(5) of Regulation (EU) No 1163/2014;

(e) the validity date underlying the fee calculation of each contribution debtor determining the duration the contribution debtor was subject to the supervisory fee and any change of status in accordance with Article 7(2) of Regulation (EU) No 1163/2014 in the given fee period.

Article 7

Change in scope, status or other data

Article 8

Contribution notice, communications, payments and interest for late payment

The Board shall notify the contribution notice through any of the following means:

(a) electronically or by other comparable means of communication;

(b) by fax;

(c) by express courier service;

(d) by registered mail with a form for acknowledgement of receipt;

(e) by service or delivery by hand.

The contribution notice shall be valid without signature.

Article 9

Enforcement

Article 10

Recalculation and settlement of contributions due for the provisional period

Article 11

Data necessary for the purposes of recalculating the contributions for financial years belonging to the provisional period

Within 30 days of the entry into force of this Regulation, the ECB shall provide the Board with the data as specified in Article 6 and collected by the ECB in accordance with Regulation (EU) No 1163/2014 in financial years belonging to the provisional period.

Article 12

Outsourcing

Where the Board fully or partially outsources tasks in accordance with paragraph 1, it shall ensure at all times that:

(a) any contract concluded for the purposes of the outsourcing does not provide for the delegation of the Board's responsibility;

(b) any contract concluded for the purposes of the outsourcing does not provide for an exclusion of the Board's accountability under Article 45 and Article 46(1) of Regulation (EU) No 806/2014, or of its independence under Article 47 of that Regulation;

(c) the outsourcing does not result in depriving the Board from the necessary systems and controls to manage the risks it faces;

(d) the service provider implements business continuity arrangements equivalent to those of the Board;

(e) the Board retains the necessary expertise and resources to evaluate the quality of the services provided and the organisational adequacy of the service provider; the Board supervises the outsourced functions effectively and manages the risks associated with the outsourcing on an ongoing basis;

(f) the Board has direct access to the relevant information allowing it to exercise the necessary control on the outsourced tasks.

Article 13

Assistance by national resolution authorities

The Board may request the national resolution authorities to assist in the process of raising annual contributions where such request is justified by the circumstances of the individual case.

Article 14

Repeal

Delegated Regulation (EU) No 1310/2014 is repealed.

Article 14a

Transitional arrangements for the financial year 2021

In 2021, the Board shall calculate the individual annual contributions due for the financial year 2021 on the basis of the data provided by the ECB to the Board in 2019 and any subsequent updates thereto in accordance with Article 6. In 2022, the Board shall recalculate the individual annual contributions due for the financial year 2021 on the basis of the data provided by the ECB to the Board in 2021 in accordance with Article 6. Any difference between the amount originally calculated for the financial year 2021 and the recalculated amount shall be settled when calculating the individual annual contributions due for the financial year 2022.

Article 15

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.