Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

CHAPTER I SUPERVISORY REPORTING

Article 1

Reporting reference dates

• (a) quarterly reporting: 31 March, 30 June, 30 September and 31 December;

• (b) annual reporting: 31 December.

Article 2

Reporting remittance dates

• (a) quarterly reporting: 12 May, 11 August, 11 November and 11 February;

• (b) annual reporting: 11 February.

By way of derogation from the first subparagraph, investment firms other than small and non-interconnected investment firms shall submit the information set out in template C 25.01 of Annex I to Commission Implementing Regulation (EU) 2024/3117 ([^E0001]) for any reference dates between January and April 2026 by 30 June 2026 at the latest.

Article 3

Application of reporting requirements on an individual basis

In order to comply with the reporting requirements of Article 54 of Regulation (EU) 2019/2033 on an individual basis, investment firms shall report the information specified in Articles 5, 6 and 7 of this Regulation with the frequency specified therein.

Article 4

Application of reporting requirements on a consolidated basis

In order to comply with the reporting requirements referred to in Article 54 of Regulation (EU) 2019/2033 on a consolidated basis, investment firms shall report the information specified in Articles 5 and 6 of this Implementing Regulation with the frequency specified therein.

Article 5

Format and frequency of reporting by investment firms other than small and non-interconnected investment firms

Article 6

Format and frequency of reporting by small and non-interconnected investment firms

Article 7

Format and frequency of reporting by entities benefitting from the application of Article 8 of Regulation (EU) 2019/2033

By way of derogation from Article 4 of this Regulation, entities referred to in Article 8(3) of Regulation (EU) 2019/2033 that are benefitting from the application of that Article shall report the information set out in the templates of Annex VIII to this Regulation in accordance with the instructions set out in Annex IX to this Regulation with a quarterly frequency.

Article 8

Data precision and information associated with submissions

• (a) information that is not required or not applicable shall not be included in a data submission;

• (b) numeric values shall be submitted as facts pursuant to the following conventions:
• (i) data points with the data type ‘Monetary’ shall be reported using a minimum precision equivalent to ten thousands of units;
• (ii) data points with the data type ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals;
• (iii) data points with the data type ‘Integer’ shall be reported using no decimals and a precision equivalent to units.

• (a) reporting reference date and reference period;

• (b) reporting currency;

• (c) accounting standard;

• (d) Legal Entity Identifier (LEI) of the reporting institution;

• (e) scope of consolidation.

CHAPTER II PUBLIC DISCLOSURE BY INVESTMENT FIRMS

Article 9

Disclosure principles

• (a) disclosures shall be subject to the same level of internal verification as that applicable to the management report included in the investment firm’s financial report;

• (b) disclosures shall be clear and shall be presented in a form that is understandable to users of information and communicated through an accessible medium. Important messages shall be highlighted and easy to find. Complex issues shall be explained in simple language. Related information shall be presented together;

• (c) disclosures shall be meaningful and consistent over time to enable users of information to compare information across disclosure periods;

• (d) quantitative disclosures shall be accompanied by qualitative explanations and any other supplementary information that may be necessary in order for the users of that information to understand them, noting in particular any significant change in any given disclosure compared to the information contained in previous disclosures.

Article 10

Disclosure of own funds by investment firms

Investment firms shall make the disclosures on own funds required by Article 49(1) of Regulation (EU) 2019/2033 by using the templates of Annex VI to this Regulation and in accordance with the relevant instructions set out in Annex VII to this Regulation.

Article 11

General disclosure provisions

• (a) quantitative monetary data shall be disclosed using a minimum precision equivalent to thousands of units;

• (b) quantitative data disclosed as ‘Percentage’ shall be expressed as per unit with a minimum precision equivalent to four decimals.

• (a) disclosure reference date and reference period;

• (b) disclosure currency;

• (c) name and where relevant, the Legal Entity Identifier (LEI) of the disclosing institution;

• (d) where relevant, the accounting standard;

• (e) where relevant, the scope of consolidation.

CHAPTER III FINAL PROVISIONS

Article 12

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.

ANNEX I

REPORTING FOR INVESTMENT FIRMS OTHER THAN SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS

INVESTMENT FIRMS TEMPLATES	INVESTMENT FIRMS TEMPLATES	INVESTMENT FIRMS TEMPLATES	INVESTMENT FIRMS TEMPLATES
Template number	Template code	Name of the template /group of templates	Short name
		OWN FUNDS: level, composition, requirements and calculation
1	I 01.00	Own funds	I1
2,1	I 02.01	Own funds requirements	I2.1
2,2	I 02.02	Capital ratios	I2.2
3	I 03.00	Fixed overheads requirements calculation	I3
4	I 04.00	Total K-Factor requirement calculations	I4
		SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
5	I 05.00	Level of activity - Thresholds review	I5
		K-FACTOR REQUIREMENTS - ADDITIONAL DETAILS
6,1	I 06.01	Assets under management - AUM additional detail	I6.1
6,2	I 06.02	Average value of total monthly AUM	I6.2
6,3	I 06.03	Client money held - CMH additional detail	I6.3
6,4	I 06.04	Average value of total daily CMH	I6.4
6,5	I 06.05	Assets safeguarded and administered - ASA additional detail	I6.5
6,6	I 06.06	Average value of total daily ASA	I6.6
6,7	I 06.07	Client orders handled - COH additional detail	I6.7
6,8	I 06.08	Average value of total daily COH	I6.8
6,9	I 06.09	K-Net position risk - K-NPR additional detail	I6.9
6,1	I 06.10	Clearing Margin given - CMG additional detail	I6.10
6,11	I 06.11	Trading counterparty default - TCD additional detail	I6.11
6,12	I 06.12	Daily trading flow - DTF additional detail	I6.12
6,13	I 06.13	Average value of total daily DTF	I6.13
		CONCENTRATION RISK
7	I 07.00	K-CON - additional detail	I7
8,1	I 08.01	Level of concentration risk - Client money held	I8.1
8,2	I 08.02	Level of concentration risk - Assets seafeguarded and administered	I8.2
8,3	I 08.03	Level of concentration risk -Total own cash deposited	I8.3
8,4	I 08.04	Level of concentration risk - Total earnings	I8.4
8,5	I 08.05	Trading book exposures	I8.5
8,6	I 08.06	Non-trading book and off-balance sheet items	I8.6
		LIQUIDITY REQUIREMENTS
9	I 09.00	Liquidity requirements	I9

I 01.00 - OWN FUNDS COMPOSITION (I1)

Rows	Item	Amount
Rows	Item	0010
0010	OWN FUNDS
0020	TIER 1 CAPITAL
0030	COMMON EQUITY TIER 1 CAPITAL
0040	Fully paid up capital instruments
0050	Share premium
0060	Retained earnings
0070	Previous years retained earnings
0080	Profit eligible
0090	Accumulated other comprehensive income
0100	Other reserves
0110	Minority interest given recognition in CET1 capital
0120	Adjustments to CET1 due to prudential filters
0130	Other funds
0140	(-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1
0150	(-) Own CET1 instruments
0160	(-) Direct holdings of CET1 instruments
0170	(-) Indirect holdings of CET1 instruments
0180	(-) Synthetic holdings of CET1 instruments
0190	(-) Losses for the current financial year
0200	(-) Goodwill
0210	(-) Other intangible assets
0220	(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
0230	(-) Qualifying holding outside the financial sector which exceeds 15% of own funds
0240	(-) Total qualifying holdings in undertaking other than financial sector entities which exceeds 60% of its own funds
0250	(-) CET1 instruments of financial sector entites where the investment firm does not have a significant investment
0260	(-) CET1 instruments of financial sector entities where the investment firm has a significant investment
0270	(-) Defined benefit pension fund assets
0280	(-) Other deductions
0290	CET1: Other capital elements, deductions and adjustments
0300	ADDITIONAL TIER 1 CAPITAL
0310	Fully paid up, directly issued capital instruments
0320	Share premium
0330	(-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1
0340	(-) Own AT1 instruments
0350	(-) Direct holdings of AT1 instruments
0360	(-) Indirect holdings of AT1 instruments
0370	(-) Synthetic holdings of AT1 instruments
0380	(-) AT1 instruments of financial sector entities where the investment firm does not have a significant investment
0390	(-) AT1 instruments of financial sector entities where the investment firm has a significant investment
0400	(-) Other deductions
0410	Additional Tier 1: Other capital elements, deductions and adjustments
0420	TIER 2 CAPITAL
0430	Fully paid up, directly issued capital instruments
0440	Share premium
0450	(-) TOTAL DEDUCTIONS FROM TIER 2
0460	(-) Own T2 instruments
0470	(-) Direct holdings of T2 instruments
0480	(-) Indirect holdings of T2 instruments
0490	(-) Synthetic holdings of T2 instruments
0500	(-) T2 instruments of financial sector entities where the investment firm does not have a significant investment
0510	(-) T2 instruments of financial sector entities where the investment firm has a significant investment
0520	Tier 2: Other capital elements, deductions and adjustments

I 02.01 - OWN FUNDS REQUIREMENTS (I2.1)

Rows	Item	Amount
Rows	Item	0010
0010	Own Funds requirement
0020	Permanent minimum capital requirement
0030	Fixed overhead requirement
0040	Total K-Factor Requirement
	Transitional own funds requirements
0050	Transitional requirement based on CRR own funds requirements
0060	Transitional requirement based on fixed overhead requirements
0070	Transitional requirement for investment firms previously subject only to an initial capital requirement
0080	Transitional requirement based on initial capital requirement at authorisation
0090	Transitional requirement for investment firms that are not authorised to provide certain services
0100	Transitional requirement of at least 250 000 EUR
	Memorandum items
0110	Additional own funds requirement
0120	Additional own funds guidance
0130	Total own funds requirement

IF 02.02 - CAPITAL RATIOS (IF2.2)

Rows	Item	Amount
Rows	Item	0010
0010	CET 1 Ratio
0020	Surplus(+)/Deficit(-) of CET 1 Capital
0030	Tier 1 Ratio
0040	Surplus(+)/Deficit(-) of Tier 1 Capital
0050	Own Funds Ratio
0060	Surplus(+)/Deficit(-) of Total capital

I 03.00 - FIXED OVERHEADS REQUIREMENT CALCULATION (I3)

		Amount
Rows	Item	0010
0010	Fixed Overhead Requirement
0020	Annual Fixed Overheads of the previous year after distribution of profits
0030	Total expenses of the previous year after distribution of profits
0040	Of which: Fixed expenses incurred on behalf of the investment firms by third parties
0050	(-)Total deductions
0060	(-)Staff bonuses and other remuneration
0070	(-)Employees', directors' and partners' shares in net profits
0080	(-)Other discretionary payments of profits and variable remuneration
0090	(-)Shared commission and fees payable
0100	(-)Fees, brokerage and other charges paid to CCPs that are charged to customers
0110	(-)Fees to tied agents
0120	(-)Interest paid to customers on client money where this is at the firm's discretion
0130	(-)Non-recurring expenses from non-ordinary activities
0140	(-)Expenditures from taxes
0150	(-)Losses from trading on own account in financial instruments
0160	(-)Contract based profit and loss transfer agreements
0170	(-)Expenditure on raw materials
0180	(-)Payments into a fund for general banking risk
0190	(-)Expenses related to items that have already been deducted from own funds
0200	Projected fixed overheads of the current year
0210	Variation of fixed overheads (%)

I 04.00 - TOTAL K-FACTOR REQUIREMENT CALCULATIONS (I4)

		Factor amount	K-factor requirement
Rows	Item	0010	0020
0010	TOTAL K-FACTOR REQUIREMENT
0020	Risk to client
0030	Assets under management
0040	Client money held - Segregated
0050	Client money held - Non - segregated
0060	Assets safeguarded and administered
0070	Client orders handled - Cash trades
0080	Client orders handled - Derivatives Trades
0090	Risk to market
0100	K-Net positions risk requirement
0110	Clearing margin given
0120	Risk to firm
0130	Trading counterparty default
0140	Daily trading flow - Cash trades
0150	Daily trading flow - Derivative trades
0160	K-Concentration risk requirement

I 05.00 - LEVEL OF ACTIVITY - THRESHOLDS REVIEW (I5)

		Amount
Rows	Item	0010
0010	(Combined) assets under management
0020	(Combined) client orders handled - Cash trades
0030	(Combined) client orders handled - Derivatives
0040	Assets safeguarded and administered
0050	Client money held
0060	Daily trading flow - cash trades and derivative trades
0070	Net position risk
0080	Clearing margin given
0090	Trading counterparty default
0100	(Combined) on - and off-balance sheet total
0110	Combined total annual gross revenue
0120	Total annual gross revenue
0130	(-) Intragroup part of the annual gross revenue
0140	Of which: revenue from reception and transmission of orders
0150	Of which: revenue from execution of orders
0160	Of which: revenue from dealing on own account
0170	Of which: revenue from portfolio management
0180	Of which: revenue from investment advice
0190	Of which: revenue from underwriting of financial instruments/placing on a firm commitment basis
0200	Of which: revenue from placing without a firm commitment basis
0210	Of which: revenue from operation of an MTF
0220	Of which: revenue from operation of an OTF
0230	Of which: revenue from safekeeping and administration of financial instruments
0240	Of which: revenue from granting credits or loans to investors
0250	Of which: revenue from advice to undertakings on capital structure, industrial strategy and related matters and advice and services relating to mergers and the purchase of undertakings
0260	Of which: revenue from foreign exchange services
0270	Of which: investment research and financial analysis
0280	Of which: revenue from services related to underwriting
0290	Of which: investment services and ancillary activities related with the underlying of derivatives

I 06.00   K -Factor - additional details (I 06)

I 06.01   Assets under management - AUM additional details

		Factor amount	Factor amount	Factor amount
		Month t	Month t-1	Month t-2
		0010	0020	0030
0010	Total AUM (average amounts)
0020	Of which: AUM - Discretionary portfolio management
0030	Of which: AUM formally delegated to another entity
0040	AUM - Ongoing non-discretionary advice

I 06.02   Monthly assets under management

		End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values	End-of-month values
		Month t-3	Month t-4	Month t-5	Month t-6	Month t-7	Month t-8	Month t-9	Month t-10	Month t-11	Month t-12	Month t-13	Month t-14	Month t-15	Month t-16
		0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110	0120	0130	0140
0010	Total monthly assets under management
0020	Monthly assets under management - discretionary portfolio management
0030	of which: assets formally delegated to another entity
0040	Monthly assets under management - Ongoing non-discretionary advice

I 06.03   Client money held - CMH additional details

		Factor amount	Factor amount	Factor amount
		Month t	Month t-1	Month t-2
		0010	0020	0030
0010	CMH - Segregated (average amounts)
0020	CMH - Non-segregated (average amounts)

I 06.04   Average value of total daily client money held

		Monthly averages of total daily client money held values	Monthly averages of total daily client money held values	Monthly averages of total daily client money held values	Monthly averages of total daily client money held values	Monthly averages of total daily client money held values	Monthly averages of total daily client money held values	Monthly averages of total daily client money held values	Monthly averages of total daily client money held values
		Month t-3	Month t-4	Month t-5	Month t-6	Month t-7	Month t-8	Month t-9	Month t-10
		0010	0020	0030	0040	0050	0060	0070	0080
0010	Total daily client money held - Segregated
0020	Total daily client money held - Non-segregated

I 06.05   Assets safeguarded and administered - ASA additional details

		Factor amount	Factor amount	Factor amount
		Month t	Month t-1	Month t-2
		0010	0020	0030
0010	Total ASA (average amounts)
0020	Of which: Fair value of financial instruments (Level 2)
0030	Of which: Fair value of financial instruments (Level 3)
0040	Of which: assets formally delegated to another financial entity
0050	Of which: assets of another financial entity that has formally delegated to the investment firm

I 06.06   Average value of total daily assets safeguarded and administered

		Monthly averages of total daily ASA values	Monthly averages of total daily ASA values	Monthly averages of total daily ASA values	Monthly averages of total daily ASA values	Monthly averages of total daily ASA values	Monthly averages of total daily ASA values	Monthly averages of total daily ASA values	Monthly averages of total daily ASA values
		Month t-3	Month t-4	Month t-5	Month t-6	Month t-7	Month t-8	Month t-9	Month t-10
		0010	0020	0030	0040	0050	0060	0070	0080
0010	Assets safeguarded and administered
0020	Of which: Fair value of financial instruments (Level 2)
0030	Of which: Fair value of financial instruments (Level 3)
0040	Of which: assets formally delegated to another financial entity
0050	Of which: assets of another financial entity that has formally delegated to the investment firm

I 06.07   Client orders handled - COH additional details

		Factor amount	Factor amount	Factor amount
		Month t	Month t-1	Month t-2
		0010	0020	0030
0010	COH - Cash trades (average amounts)
0020	Of which: Execution of client orders
0030	Of which: Reception and transmission of client orders
0040	COH - Derivative (average amounts)
0050	Of which: Execution of client orders
0060	Of which: Reception and transmission of client orders

I 06.08   Average value of total daily client orders handled

		Monthly averages of total daily client orders handled values	Monthly averages of total daily client orders handled values	Monthly averages of total daily client orders handled values	Monthly averages of total daily client orders handled values	Monthly averages of total daily client orders handled values
		Month t-3	Month t-4	Month t-5	Month t-6	Month t-7
		0010	0020	0030	0040	0050
0010	Total daily client orders handled - Cash value
0020	Of which: Execution of client orders
0030	Of which: Reception and transmission of client orders
0040	Total daily client orders handled - Derivatives
0050	Of which: Execution of client orders
0060	Of which: Reception and transmission of client orders

I 06.09   K-Net position risk - K-NPR additional detail

		K - factor requirement / amount
		0010
0010	Total standardised approach
0020	Position risk
0030	Equity instruments
0040	Debt instruments
0050	Of which: securitisations
0055	Particular approach for position risk in CIUs
0060	Foreign exchange risk
0070	Commodities risk
0080	Internal model approach

I 06.10   Clearing Margin given - CMG additional detail

Clearing member	Clearing member	Clearing member	Contribution to the total margin required on a daily basis on the day of	Contribution to the total margin required on a daily basis on the day of	Contribution to the total margin required on a daily basis on the day of
Name	Code	Type of code	the highest amount of total margin	the second highest amount of total margin	the third highest amount of total margin
0010	0020	0030	0040	0050	0060

I 06.11   Trading counterparty default - TCD additional details

		K - factor requirement	Exposure value	Replacement cost (RC)	Potential future exposure (PFE)	Collateral (C)
		0010	0020	0030	0040	0050
	Breakdown by method for determining the exposure value	Breakdown by method for determining the exposure value	Breakdown by method for determining the exposure value	Breakdown by method for determining the exposure value	Breakdown by method for determining the exposure value	Breakdown by method for determining the exposure value
0010	Application of IFR: K-TCD
0020	Alternative approaches: Exposure value determined in accordance with CRR
0030	SA-CCR
0040	Simplified SA-CCR
0050	Original exposure method
0060	Alternative approaches: Full application of CRR framework
0070	Memorandum item: CVA component
0080	of which: calculated in accordance with CRR framework
	Breakdown by type of counterparty	Breakdown by type of counterparty	Breakdown by type of counterparty	Breakdown by type of counterparty	Breakdown by type of counterparty	Breakdown by type of counterparty
0090	Central governments, central banks and public sector entities
0100	Credit institutions and investment firms
0110	Other counterparties

I 06.12   Daily trading flow - DTF additional details

		Factor amount	Factor amount	Factor amount
		Month t	Month t-1	Month t-2
		0010	0020	0030
0010	Total DTF - cash trades (average amounts)
0020	Total DTF - derivative trades (average amounts)

I 06.13   Average value of total daily trading flows

		Monthly averages of total daily trading flow values	Monthly averages of total daily trading flow values	Monthly averages of total daily trading flow values	Monthly averages of total daily trading flow values	Monthly averages of total daily trading flow values	Monthly averages of total daily trading flow values	Monthly averages of total daily trading flow values	Monthly averages of total daily trading flow values
		Month t-3	Month t-4	Month t-5	Month t-6	Month t-7	Month t-8	Month t-9	Month t-10
		0010	0020	0030	0040	0050	0060	0070	0080
0010	Daily trading flow - cash trades
0020	Daily trading flow - derivative trades

I 07.00 - K-CON - additional detail (I7)

Counterparty ID	Counterparty ID	Counterparty ID	Counterparty ID	Counterparty ID	Trading Book Exposures exceeding the limits set in Article 37(1) of IFR	Trading Book Exposures exceeding the limits set in Article 37(1) of IFR	Trading Book Exposures exceeding the limits set in Article 37(1) of IFR	Trading Book Exposures exceeding the limits set in Article 37(1) of IFR	Trading Book Exposures exceeding the limits set in Article 37(1) of IFR	Trading Book Exposures exceeding the limits set in Article 37(1) of IFR
Code	Type of code	Name	Group/Individual	Counterparty Type	Exposure Value (EV)	Exposure Value (as % of Own Funds)	Own Funds Requirement of total exposure (OFR)	Exposure Value Excess (EVE)	Duration of the Excess (in days)	K-CON Own Funds Requirement for the Excess (OFRE)
0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110

I 08.00 - CONCENTRATION RISK - Article 54 IFR (I8)

I 08.01   Level of concentration risk - Client money held

Institutions	Institutions	Institutions	Institutions	Total CMH at reporting date
Code	Type of code	Name	Group/Individual	Total CMH at reporting date	Percentage of client money held at this institution
0010	0020	0030	0040	0050	0060

I 08.02   Level of concentration risk - Assets seafeguarded and administered

Institutions	Institutions	Institutions	Institutions	Total ASA at reporting date
Code	Type of code	Name	Group/Individual	Total ASA at reporting date	Percentage of client securities deposited at this institution
0010	0020	0030	0040	0050	0060

I 08.03   Level of concentration risk -Total own cash deposited

Institution	Institution	Institution	Institution	Firm's own cash deposited - Top 5 exposures	Firm's own cash deposited - Top 5 exposures
Code	Type of code	Name	Group/Individual	Amount of firm's cash deposits at the institution	Percentage of firm's own cash deposits at the institution
Code	Type of code	Name		Amount of firm's cash deposits at the institution	Percentage of firm's own cash deposits at the institution
0010	0020	0030	0040	0050	0060

I 08.04   Level of concentration risk - Total earnings

Client	Client	Client	Client	Earnings - Top 5 exposures	Earnings - Top 5 exposures	Earnings - Top 5 exposures	Earnings - Top 5 exposures	Earnings - Top 5 exposures	Earnings - Top 5 exposures	Earnings - Top 5 exposures
Code	Type of code	Name	Group/Individual	Total earnings from this client	Interest and dividend income	Interest and dividend income	Interest and dividend income	Interest and dividend income	Fee and commission and other income	Fee and commission and other income
Code	Type of code	Name	Group/Individual	Total earnings from this client	Amount generated from positions in the trading book	Amount generated from positions in the non-trading book	of which: amount generated from off-balance sheet items	Percentage of interest and dividend income from this client	Amount	Percentage of fee and commission and other income from this client
0010	0020	0030	0040	0050	0060	0070	0080	0090	0100	0110

I 08.05   Trading book exposures

Counterparty	Counterparty	Counterparty	Counterparty	Top 5 trading book exposures
Code	Type of code	Name	Group/Individual	Percentage of exposure to this counterparty with respect to firm's own funds (trading book positions only)
0010	0020	0030	0040	0050

I 08.06   Non-trading book and off-balance sheet items

Counterparty	Counterparty	Counterparty	Counterparty	Top 5 total exposures (including non-trading book and off-balance sheet items)
Code	Type of code	Name	Group/Individual	Percentage of exposure with respect to firm's own funds (including off-balance sheet assets and non-trading book items)
0010	0020	0030	0040	0050

I 09.00 - LIQUIDITY REQUIREMENTS (I9)

		Amount
Rows	Item	0010
0010	Liquidity Requirement
0020	Client guarantees
0030	Total liquid assets
0040	Unencumbered short term deposits
0050	Total eligible receivables due within 30 days
0060	Level 1 assets
0070	Coins and banknotes
0080	Withdrawable central bank reserves
0090	Central bank assets
0100	Central government assets
0110	Regional government/local authorities assets
0120	Public Sector Entity assets
0130	Recognisable domestic and foreign currency central government and central bank assets
0140	Credit institution (protected by Member State government, promotional lender) assets
0150	Multilateral development bank and international organisations assets
0160	Extremely high quality covered bonds
0170	Level 2A assets
0180	Regional government/local authorities or Public Sector Entities assets (Member State, RW20 %)
0190	Central bank or central/regional government or local authorities or Public Sector Entities assets (Third Country, RW20 %)
0200	High quality covered bonds (CQS2)
0210	High quality covered bonds (Third Country, CQS1)
0220	Corporate debt securities (CQS1)
0230	Level 2B assets
0240	Asset-backed securities
0250	Corporate debt securities
0260	Shares (major stock index)
0270	Restricted-use central bank committed liquidity facilities
0280	High quality covered bonds (RW35 %)
0290	Qualifying CIU shares/units
0300	Total other eligible financial instruments

ANNEX II

REPORTING FOR INVESTMENT FIRMS OTHER THAN SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS

Table of contents	Table of contents
PART I:	GENERAL INSTRUCTIONS
1.	Structure and conventions
1.1	Structure
1.2	Numbering convention
1.3	Sign convention
1.4	Prudential consolidation
PART II:	TEMPLATE RELATED INSTRUCTIONS
1.	OWN FUNDS: LEVEL, COMPOSITION, REQUIREMENTS AND CALCULATION
1.1	General Remarks
1.2.	I 01.00 – OWN FUNDS COMPOSITION (I 1)
1.2.1.	Instructions concerning specific positions
1.3.	I 02.01 – OWN FUND REQUIREMENTS (I 2.1)
1.3.1.	Instructions concerning specific positions
1.4.	I 02.02 – CAPITAL RATIOS (I 2.2)
1.4.1.	Instructions concerning specific positions
1.5.	I 03.00 – FIXED OVERHEADS REQUIREMENT CALCULATION (I 3)
1.5.1.	Instructions concerning specific positions
1.6.	I 04.00 – TOTAL K-FACTOR REQUIREMENT CALCULATIONS (I 4)
1.6.1.	Instructions concerning specific positions
2.	SMALL AND NON-INTERCONNECTED INVESTMENT FIRMS
2.1.	I 05.00 – LEVEL OF ACTIVITY – THRESHOLD REVIEW (I 5)
2.1.1	Instructions concerning specific positions
3.	K-FACTOR REQUIREMENTS – ADDITIONAL DETAILS
3.2.	I 06.01 – ASSETS UNDER MANAGEMENT – ADDITIONAL DETAILS (I 6.1)
3.2.1.	Instructions concerning specific positions
3.3.	I 06.02 – MONTHLY ASSETS UNDER MANAGEMENT (I 6.2)
3.3.1.	Instructions concerning specific positions
3.4.	I 06.03 – CLIENT MONEY HELD- ADDITIONAL DETAIL (I 6.3)
3.4.1.	Instructions concerning specific positions
3.5.	I 06.04 – AVERAGE VALUE OF TOTAL DAILY CLIENT MONEY HELD (I 6.4)
3.5.1.	Instructions concerning specific positions
3.6.	I 06.05 – ASSETS SAFEGUARDED AND ADMINISTERED – ADDITIONAL DETAIL (I 6.5)
3.6.1.	Instructions concerning specific positions
3.7.	I 06.06 – AVERAGE VALUE OF TOTAL DAILY ASSETS SAFEGUARDED AND ADMINISTERED (I 6.6)
3.7.1.	Instructions concerning specific positions
3.8.	I 06.07 – CLIENT ORDERS HANDLED – ADDITIONAL DETAILS (I 6.7)
3.8.1.	Instructions concerning specific positions
3.9.	I 06.08 – AVERAGE VALUE OF TOTAL DAILY CLIENT ORDERS HANDLED (I 6.8)
3.9.1.	Instructions concerning specific positions
3.10.	I 06.09 – K-NET POSITION RISK – ADDITIONAL DETAILS (I 6.9)
3.10.1.	Instructions concerning specific positions
3.11.	I 06.10 – CLEARING MARGIN GIVEN – ADDITIONAL DETAIL (I 6.10)
3.11.1	Instructions concerning specific positions
3.12.	I 06.11 – TRADING COUNTERPARTY DEFAULT- TCD ADDITIONAL DETAILS (I 6.11)
3.12.1.	Instructions concerning specific positions
3.13.	I 06.12– DAILY TRADING FLOW- ADDITIONAL DETAILS (I 6.12)
3.13.1.	Instructions concerning specific positions
3.14.	I 06.13– AVERAGE VALUE OF TOTAL DAILY TRADING FLOWS (I 6.13)
3.14.1.	Instructions concerning specific positions
4.	CONCENTRATION RISK REPORTING
4.1.	General Remarks
4.2.	I 07.00 – K-CON ADDITIONAL DETAILS (I7)
4.2.1.	Instructions concerning specific positions
4.3.	I 08.01 – LEVEL OF CONCENTRATION RISK – CLIENT MONEY HELD (I 8.1)
4.3.1.	Instructions concerning specific columns
4.4.	I 08.02 – LEVEL OF CONCENTRATION RISK – ASSETS SAFEGUARDED AND ADMINISTERED (I 8.2)
4.4.1.	Instructions concerning specific columns
4.5.	I 08.03 – LEVEL OF CONCENTRATION RISK -TOTAL OWN CASH DEPOSITED (I 8.3)
4.5.1.	Instructions concerning specific columns
4.6.	I 08.04 – LEVEL OF CONCENTRATION RISK – TOTAL EARNINGS (I 8.4)
4.6.1.	Instructions concerning specific columns
4.7.	I 08.05 – TRADING BOOK EXPOSURES (I 8.5)
4.7.1.	Instructions concerning specific columns
4.8.	I 08.06 – NON-TRADING BOOK AND OFF-BALANCE SHEET ITEMS (I 8.6)
4.8.1.	Instructions concerning specific columns
5.	LIQUIDITY REQUIREMENTS
5.1	I 09.00 – LIQUIDITY REQUIREMENTS (I 9)
5.1.1.	Instructions concerning specific positions

PART I:   GENERAL INSTRUCTIONS

1. Structure and conventions

1.1   Structure

• 1.Overall, the framework consists of the following blocks of information:

• (a) Own funds;

• (b) Own funds requirements calculations;

• (c) Fixed overheads requirements calculation;

• (d) Level of activity in respect of the conditions set out in Article 12(1) of Regulation (EU) 2019/2033;

• (e) K-factor requirements calculations;

• (f) Concentration risk requirements;

• (g) Liquidity requirements.

• 2.For each template legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates, instructions concerning specific positions as well as validation rules are included in this part of this Regulation.

1.2   Numbering convention

• 3.The document follows the labelling convention set in points 4 to 7, when referring to the columns, rows and cells of the templates. Those numerical codes are extensively used in the validation rules.

• 4.The following general notation is followed in the instructions: {Template; Row; Column}.

• 5.In the case of validations inside a template, in which only data points of that template are used, notations do not refer to a template: {Row; Column}.

• 6.In the case of templates with only one column, only rows are referred to. {Template; Row}

• 7.An asterisk sign is used to express that the validation is done for the rows or columns specified before.

1.3   Sign convention

• 8.Any amount that increases the own funds or own funds requirements, or the liquidity requirements, shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or own funds requirements shall be reported as a negative figure. Where there is a negative sign (-) preceding the label of an item no positive figure is expected to be reported of that item.

1.4   Prudential consolidation

• 9.Unless an exemption has been granted, Regulation (EU) 2019/2033 and Directive (EU) 2019/2034 apply to investment firms on an individual and on a consolidated basis, which includes reporting requirements in Part Seven of Regulation (EU) 2019/2033. Article 4(1), point (11), of Regulation (EU) 2019/2033 defines a consolidated situation as the result of applying the requirements of Regulation (EU) 2019/2033 to an investment firm group as if the entities of the group formed together a single investment firm. Following the application of Article 7 of Regulation (EU) 2019/2033, investment firms groups shall fulfil the reporting requirements in all templates based on their scope of prudential consolidation (which may be different from their accounting consolidation scope).

PART II:   TEMPLATE RELATED INSTRUCTIONS

1.   OWN FUNDS: LEVEL, COMPOSITION, REQUIREMENTS AND CALCULATION

1.1   General Remarks

• 10.The own funds’ overview section contains information about the own funds that an investment firm holds and its own funds requirements. It consists of two templates:

• (a) I 01.00 template contains the compositions of the own funds that an investment firm holds: Common Equity Tier 1 capital (CET1), Additional Tier 1 capital (AT1) and Tier 2 capital (T2).

• (b) I 02.01 and I 02.02 templates contain the total own funds requirement, the permanent minimum capital requirement, the fixed overheads requirement and total K-Factor requirement, any additional own funds requirement and guidance and the transitional own funds requirement and capital ratios.

• (c) I 03.00 includes information with regard to the calculation of the fixed overheads requirement.

• (d) I 04.00 template contains the K-factors requirements and the factor amount.

• 11.The items in these templates are gross of transitional adjustments. This means that the figures (except where the transitional own funds requirement is specifically stated) are calculated in accordance with the final provisions (i.e. as if there were no transitional provisions).

1.2.   I 01.00 – OWN FUNDS COMPOSITION (I 1)

1.2.1.   Instructions concerning specific positions

Row	Legal references and instructions
0010	OWN FUNDS Article 9(1) of Regulation (EU) 2019/2033. The own funds of an investment firm shall consist of the sum of its Tier 1 capital and Tier 2 capital.
0020	TIER 1 CAPITAL The Tier 1 capital is the sum of Common Equity Tier 1 capital and Additional Tier 1 capital.
0030	COMMON EQUITY TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 50 of Regulation (EU) No 575/2013.
0040	Fully paid up capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (a), and Articles 27 to 31 of Regulation (EU) No 575/2013. Capital instruments of mutual, cooperative societies or similar institutions (Articles 27 and 29 of Regulation (EU) No 575/2013) shall be included. The share premium related to the instruments shall not be included. Capital instruments subscribed by public authorities in emergency situations shall be included if all conditions of Article 31 of Regulation (EU) No 575/2013 are fulfilled.
0050	Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the "Paid up capital instruments".
0060	Retained earnings Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (c), of Regulation (EU) No 575/2013. Retained earnings includes the previous year retained earnings plus the eligible interim or year-end profits. The total sum of rows 0070 and 0080 shall be reported.
0070	Previous years retained earnings Article 4(1), point (123) and Article 26(1), point (c), of Regulation (EU) No 575/2013. Article 4(1), point (123), of Regulation (EU) No 575/2013 defines retained earnings as "Profit and losses brought forward as a result of the final application of profit or loss under the applicable accounting framework".
0080	Profit eligible Article 4(1), point (121), and Article 26(2) of Regulation (EU) No 575/2013. Article 26(2) of Regulation (EU) No 575/2013 allows including as retained earnings interim or year-end profits, with the prior consent of the competent authorities, if some conditions are met.
0090	Accumulated other comprehensive income Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 26(1), point (d), of Regulation (EU) No 575/2013.
0100	Other reserves Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (117), and Article 26(1), point (e), of Regulation (EU) No 575/2013. The amount to be reported shall be net of any tax charge foreseeable at the moment of the calculation.
0110	Minority interest given recognition in CET1 capital Articles 84(1), 85(1) and 87(1) of Regulation (EU) No 575/2013. Sum of all the amounts of minority interests of subsidiaries that is included in consolidated CET1.
0120	Adjustments to CET1 due to prudential filters Article 9(1) point (i), of Regulation (EU) 2019/2033. Articles 32 to 35 of Regulation (EU) No 575/2013.
0130	Other funds Article 9(4) of Regulation (EU) 2019/2033.
0140	(-)TOTAL DEDUCTIONS FROM COMMON EQUITY TIER 1 The total sum of rows 0150 and 0190-0280 shall be reported.
0150	(-) Own CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013. Own CET1 held by the reporting institution or group at the reporting date. Subject to exceptions in Article 42 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares.
0160	(-) Direct holdings of CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013 Common Equity Tier 1 instruments held by the investment firm.
0170	(-) Indirect holdings of CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013. Common Equity Tier 1 instruments held by the investment firm.
0180	(-) Synthetic holdings of CET1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (114), Article 36(1), point (f), and Article 42 of Regulation (EU) No 575/2013.
0190	(-) Losses for the current financial year Article 36(1), point (a), of Regulation (EU) No 575/2013.
0200	(-) Goodwill Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (113), Article 36(1), point (b), and Article 37 of Regulation (EU) No 575/2013.
0210	(-) Other intangible assets Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 4(1), point (115), Article 36(1), point (b), and Article 37, point (a), of Regulation (EU) No 575/2013. Other intangible assets are the intangibles assets under the applicable accounting standard, minus the goodwill, also pursuant to the applicable accounting standard.
0220	(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 9(2), point (a), of Regulation (EU) 2019/2033. Article 36(1), point (c), of Regulation (EU) No 575/2013.
0230	(-) Qualifying holding outside the financial sector which exceeds 15 % of own funds Article 10(1), point (a), of Regulation (EU) 2019/2033.
0240	(-)Total qualifying holdings in undertaking other than financial sector entities which exceeds 60 % of its own funds Article 10(1), point (b), of Regulation (EU) 2019/2033.
0250	(-) CET1 instruments of financial sector entities where the investment firm does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 36(1), point (h), of Regulation (EU) No 575/2013.
0260	(-) CET1 instruments of financial sector entities where the investment firm has a significant investment Article 9(2), point (d), of Regulation (EU) 2019/2033. Article 36(1), point (i), of Regulation (EU) No 575/2013.
0270	(-)Defined benefit pension fund assets Article 9(2), point (b), of Regulation (EU) 2019/2033. Article 36(1), point (e), of Regulation (EU) No 575/2013.
0280	(-) Other deductions The sum of all other deductions in accordance with Article 36(1) of Regulation (EU) No 575/2013 that are not included in any of the rows 0150 to 0270 above.
0290	CET1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered CET1 Capital instruments (Article 483, paragraphs 1, 2 and 3 and Articles 484 to 487 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional minority interests (Articles 479 and 480 of Regulation (EU) No 575/2013). — Other transitional adjustments to CET1 Capital (Articles 469 to 478 and 481 of Regulation (EU) No 575/2013): adjustments to the deductions from CET1 due to transitional provisions — Other CET1 capital elements or deductions from a CET1 element that cannot be assigned to one of the rows 0040 to 0280. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 into the calculation of the solvency ratios
0300	ADDITIONAL TIER 1 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 61 of Regulation (EU) No 575/2013. The total sum of rows 0310 – 0330 and 0410 shall be reported.
0310	Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (a), and Articles 52, 53 and 54 of Regulation (EU) No 575/2013. The amount to be reported shall not include the share premium related to the instruments
0320	Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 51, point (b), of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the "Paid up capital instruments".
0330	(-) TOTAL DEDUCTIONS FROM ADDITIONAL TIER 1 Article 56 of Regulation (EU) No 575/2013. The total sum of rows 0340 and 0380 – 0400 shall be reported.
0340	(-) Own AT1 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 52(1), point (b), Article 56, point (a), and Article 57 of Regulation (EU) No 575/2013. Own AT1 instruments held by the investment firm at the reporting date. Subject to exceptions in Article 57 of Regulation (EU) No 575/2013. The amount to be reported shall include the share premium related to the own shares.
0350	(-) Direct holdings of AT1 instruments Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (a), of Regulation (EU) No 575/2013.
0360	(-) Indirect holdings of AT1 instruments Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (a), of Regulation (EU) No 575/2013.
0370	(-) Synthetic holdings of AT1 instruments Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (a), of Regulation (EU) No 575/2013.
0380	(-) AT1 instruments of financial sector entities where the investment firm does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (c), of Regulation (EU) No 575/2013.
0390	(-) AT1 instruments of financial sector entities where the investment firm has a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 56, point (d), of Regulation (EU) No 575/2013.
0400	(-) Other deductions The sum of all other deductions in accordance with Article 56 of Regulation (EU) No 575/2013 that are not included in any of the rows 0340 to 0390 above.
0410	Additional Tier 1: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered AT1 capital instruments (Article 483, paragraphs 4 and 5, Articles 484 to 487, Articles 489 and 491 of Regulation (EU) No 575/2013). — Instruments issued by subsidiaries that are given recognition in AT1 capital (Articles 83, 85 and 86 of Regulation (EU) No 575/2013): Sum of all the amounts of qualifying Tier 1 capital of subsidiaries that is included in consolidated AT1, also including capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries (Article 480 of Regulation (EU) No 575/2013) adjustments to the qualifying Tier 1 capital included in consolidated AT1 capital due to transitional provisions. — Other transitional adjustments to AT1 Capital (Articles 472, 473a, 474, 475, 478 and 481 of Regulation (EU) No 575/2013): adjustments to deductions due to transitional provisions. — Excess of deduction from AT1 items over AT1 Capital, deducted from CET1 in accordance with Article 36(1), point (j), of Regulation (EU) No 575/2013: Additional Tier 1 cannot be negative, but it is possible that the deductions from AT1 items exceed the amount of available AT1 items. Where this happens, this item represents the amount needed to increase the amount reported in row 0300 to zero and equals the inverse of the excess of deductions from AT1 items over AT1 capital included, among other deductions, in row 0280. — Other AT1 capital elements or deductions from an AT1 element that cannot be assigned to one of the rows 0310 to 0400. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 into the calculation of the solvency ratios.
0420	TIER 2 CAPITAL Article 9(1) of Regulation (EU) 2019/2033. Article 71 of Regulation (EU) No 575/2013. The total sum of rows 0430 to 0450 and 0520 shall be reported.
0430	Fully paid up, directly issued capital instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (a), and Articles 63 and 65 of Regulation (EU) No 575/2013. The amount to be reported shall not include the share premium related to the instruments.
0440	Share premium Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 62, point (b), and Article 65 of Regulation (EU) No 575/2013. Share premium has the same meaning as under the applicable accounting standard. The amount to be reported in this item shall be the part related to the "Paid up capital instruments".
0450	(-) TOTAL DEDUCTIONS FROM TIER 2 Article 66 of Regulation (EU) No 575/2013.
0460	(-) Own T2 instruments Article 9(1), point (i), of Regulation (EU) 2019/2033. Article 63, point (b)(i), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013. Own T2 instruments held by the reporting institution or group at the reporting date. Subject to exceptions in Article 67 of Regulation (EU) No 575/2013. Holdings on shares included as "Capital instruments not eligible" shall not be reported in this row. The amount to be reported shall include the share premium related to the own shares.
0470	(-) Direct holdings of T2 instruments Article 63 point (b), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013.
0480	(-) Indirect holdings of T2 instruments Article 4(1), point (114), Article 63, point (b), Article 66, point (a), and Article 67 of Regulation (EU) No 575/2013.
0490	(-) Synthetic holdings of T2 instruments Article 4(1), point (126), Article 63, point (b), Article 66, point (a) and Article 67 of Regulation (EU) No 575/2013.
0500	(-) T2 instruments of financial sector entities where the investment firm does not have a significant investment Article 9(2), point (c), of Regulation (EU) 2019/2033. Article 66, point (c), of Regulation (EU) No 575/2013.
0510	(-) T2 instruments of financial sector entities where the investment firm has a significant investment Article 4(1), point (27), Article 66, point (d), and Articles 68, 69 and 79 of Regulation (EU) No 575/2013. Holdings by the institution of T2 instruments of financial sector entities (as defined in Article 4(1), point (27), of Regulation (EU) No 575/2013 where the investment firm has a significant investment shall be completely deducted.
0520	Tier 2: Other capital elements, deductions and adjustments This row shall include the sum of the following items, where applicable: — Transitional adjustments due to grandfathered T2 capital instruments (Article 483, paragraphs 6 and 7, Articles 484, 486, 488, 490 and 491 of Regulation (EU) No 575/2013). — Instruments issued by subsidiaries that are given recognition in T2 capital (Articles 83, 87 and 88 of Regulation (EU) No 575/2013): Sum of all the amounts of qualifying own funds of subsidiaries that is included in consolidated T2, also including qualifying Tier 2 capital issued by a special purpose entity (Article 83 of Regulation (EU) No 575/2013). — Transitional adjustments due to additional recognition in T2 capital of instruments issued by subsidiaries (Article 480 of Regulation (EU) No 575/2013): Adjustments to the qualifying own funds included in consolidated T2 capital due to transitional provisions. — Other transitional adjustments to T2 Capital (Articles 472, 473a, 476, 477, 478 and 481 of Regulation (EU) No 575/2013): Adjustments to the deductions from Tier 2 due to transitional provisions. — Excess of deduction from T2 items over T2 capital, deducted from AT1 in accordance with Article 56 of Regulation (EU) No 575/2013, point (e): Tier 2 cannot be negative, but it is possible that the deductions from T2 items exceed the amount of available T2 items. Where this happens, this item represents the amount needed to increase the amount reported in row 0420 to zero. — Other T2 capital elements or deductions from a T2 element that cannot be assigned to one of the rows 0430 to 0510. This row shall not be used to include capital items or deductions which are not covered by Regulation (EU) 2019/2033 or Regulation (EU) No 575/2013 into the calculation of the solvency ratios.

1.3.   I 02.01 – OWN FUND REQUIREMENTS (I 2.1)

1.3.1.   Instructions concerning specific positions

Row	Legal references and instructions
0010	Own fund requirement Article 11(1) of Regulation (EU) 2019/2033. The amount shall be the amount without application of Article 57(3), (4) or (6) of Regulation (EU) 2019/2033. The amount to be reported in this row shall be the maximum amount reported in rows 0020, 0030 and 0040.
0020	Permanent minimum capital requirement Article 14 of Regulation (EU) 2019/2033 The amount shall be the amount without application of Article 57(3), (4) or (6) of Regulation (EU) 2019/2033.
0030	Fixed overhead requirement Article 13 of Regulation (EU) 2019/2033. The amount shall be the amount without application of Article 57(3), (4) or (6) of Regulation (EU) 2019/2033.
0040	Total K-Factor Requirement Article 15 of Regulation (EU) 2019/2033. The amount shall be the amount without application of Article 57(3), (4) or (6) of Regulation (EU) 2019/2033.
0050 – 0100	Transitional own funds requirements
0050	Transitional requirement based on Regulation (EU) No 575/2013 own funds requirements Article 57(3), point (a), of Regulation (EU) 2019/2033.
0060	Transitional requirement based on fixed overhead requirement Article 57(3), point (b), of Regulation (EU) 2019/2033.
0070	Transitional requirement for investment firms previously subject only to an initial capital requirement Article 57(4), point (a), of Regulation (EU) 2019/2033.
0080	Transitional requirement based on initial capital requirement at authorisation Article 57(4), point (b), of Regulation (EU) 2019/2033.
0090	Transitional requirement for investment firms that are not authorised to provide certain services Article 57(4), point (c), of Regulation (EU) 2019/2033.
0100	Transitional requirement of at least 250 000 EUR Article 57(6) of Regulation (EU) 2019/2033.
0110 – 0130	Memorandum items
0110	Additional own funds requirement Article 40 Directive (EU) 2019/2034. Additional own funds required following the SREP.
0120	Additional own funds guidance Article 41 of Directive (EU) 2019/2034. Additional own funds required as additional own funds guidance.
0130	Total own funds requirement The total own funds requirement of an investment firm shall consist of the sum of its own funds requirements applicable at the reference date, the additional own funds requirement as reported in row 0110 and the additional own funds guidance as reported in row 0120.

1.4.   I 02.02 – CAPITAL RATIOS (I 2.2)

1.4.1.   Instructions concerning specific positions

Row	Legal references and instructions
0010	CET 1 Ratio Article 9(1), point (a), and Article 11(1) of Regulation (EU) 2019/2033. Article 9(4) of Regulation (EU) 2019/2033. This item is expressed as a percentage.
0020	Surplus(+)/Deficit(-) of CET 1 Capital This item shows the surplus or deficit of CET1 Capital relating to the requirement set in Article 9(1) of Regulation (EU) 2019/2033. The transitional provisions of Article 57(3) and (4) of Regulation (EU) 2019/2033 shall not be considered for this item.
0030	Tier 1 Ratio Article 9(1), point (b), and Article 11(1) of Regulation (EU) 2019/2033. This item is expressed as a percentage.
0040	Surplus(+)/Deficit(-) of Tier 1 Capital This item shows the surplus or deficit of Tier 1 Capital relating to the requirement set in Article 9(1) of Regulation (EU) 2019/2033. The transitional provisions of Article 57(3) and (4) of Regulation (EU) 2019/2033 shall not be considered for this item.
0050	Own Funds Ratio Article 9(1), point (c), and Article 11(1) of Regulation (EU) 2019/2033. This item is expressed as a percentage.
0060	Surplus(+)/Deficit(-) of Total capital This item shows the surplus or deficit of own funds relating to the requirement set in Article 9(1) of Regulation (EU) 2019/2033. The transitional provisions of Article 57(3) and (4) of Regulation (EU) 2019/2033 shall not be considered for this item.

1.5.   I 03.00 – FIXED OVERHEADS REQUIREMENT CALCULATION (I 3)

1.5.1.   Instructions concerning specific positions