{ "url": "https://openlegislation.uk/eu-regulation-2014-650/annex-I", "json_url": "https://openlegislation.uk/eu-regulation-2014-650/annex-I.json", "legislation": "eur/2014/650", "legislation_title": "Commission Implementing Regulation (EU) No 650/2014 of 4 June 2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council (Text with EEA relevance)", "legislation_url": "https://openlegislation.uk/eu-regulation-2014-650", "path": "annex/I", "kind": "annex", "number": "I", "heading": "RULES AND GUIDANCE", "text": "List of templates\nPart 1\nTransposition of Directive 2013/36/EU\nPart 2\nModel approval\nPart 3\nSpecialised lending exposures\nPart 4\nCredit risk mitigation\nPart 5\nSpecific disclosure requirements applied to institutions\nPart 6\nWaivers for the application of prudential requirements\nPart 7\nQualifying holdings in a credit institution\nPart 8\nRegulatory and financial reporting\nPART 1\nTransposition of Directive 2013/36/EU\nHyperlink(s) to the website containing the national text transposing the Union provision in question.\nDetailed references to the national provisions, such as relevant Title, Chapter, paragraph etc.\nTransposition of provisions of Directive 2013/36/EU\nProvisions of Directive 2013/36/EU\nLinks to national text\nReference(s) to national provisions\nAvailable in EN (Y/N)\n010\nDate of the last update of information in this template\n(dd/mm/yyyy)\n020\nI.\nSubject matter, scope and definitions\nArticles 1 to 3\n030\nII.\nCompetent authorities\nArticles 4 to 7\n040\nIII.\nRequirements for access to the activity of credit institutions\nArticles 8 to 27\n050\n1.\nGeneral requirements for access to the activity of credit institutions\nArticles 8 to 21\n060\n2.\nQualifying holding in a credit institution\nArticles 22 to 27\n070\nIV.\nInitial capital of investment firms\nArticles 28 to 32\n080\nV.\nProvisions concerning the freedom of establishment and the freedom to provide services\nArticles 33 to 46\n090\n1.\nGeneral principles\nArticles 33 to 34\n100\n2.\nThe right of establishment of credit institutions\nArticles 35 to 38\n110\n3.\nExercise of the freedom to provide services\nArticle 39\n120\n4.\nPowers of the competent authorities of the host Member State\nArticles 40 to 46\n130\nVI.\nRelations with third countries\nArticles 47 to 48\n140\nVII.\nPrudential supervision\nArticles 49 to 142\n150\n1.\nPrinciples of prudential supervision\nArticles 49 to 72\n160\n1.1\nCompetence and duties of home and host Member States\nArticles 49 to 52\n170\n1.2\nExchange of information and professional secrecy\nArticles 53 to 62\n180\n1.3\nDuty of persons responsible for the legal control of annual and consolidated accounts\nArticle 63\n190\n1.4\nSupervisory powers, powers to impose penalties and right of appeal\nArticles 64 to 72\n200\n2.\nReview processes\nArticles 73 to 110\n210\n2.1\nInternal capital adequacy assessment process\nArticle 73\n220\n2.2\nArrangements, processes and mechanisms of institutions\nArticles 74 to 96\n230\n2.3\nSupervisory review and evaluation process\nArticles 97 to 101\n240\n2.4\nSupervisory measures and powers\nArticles 102 to 107\n250\n2.5\nLevel of application\nArticles 108 to 110\n260\n3.\nSupervision on a consolidated basis\nArticles 111 to 127\n270\n3.1\nPrinciples for conducting supervision on a consolidated basis\nArticles 111 to 118\n280\n3.2\nFinancial holding companies, mixed financial holding companies and mixed-activity holding companies\nArticles 119 to 127\n290\n4.\nCapital buffers\nArticles 128 to 142\n300\n4.1\nBuffers\nArticles 128 to 134\n310\n4.2\nSetting and calculating countercyclical capital buffers\nArticles 135 to 140\n320\n4.3\nCapital conservation measures\nArticles 141 to 142\n330\nVIII.\nDisclosure by competent authorities\nArticles 143 to 144\n340\nIX.\nAmendments of Directive 2002/87/EC\nArticle 150\n350\nX.\nTransitional and final provisions\nArticles 151 to 165\n360\n1.\nTransitional provisions on the supervision of institutions exercising the freedom of establishment and the freedom to provide services\nArticles 151 to 159\n370\n2.\nTransitional provisions for capital buffers\nArticle 160\n380\n3.\nFinal provisions\nArticles 161 to 165\nPART 2\nModel approval\n010\nDate of the last update of information in this template\n(dd/mm/yyyy)\nDescription of the approach\nSupervisory approach for the approval of the use of Internal Ratings Based (IRB) Approach to calculate minimum capital requirements for credit risk\n020\nMinimum documentation to be provided by the institutions applying for the use of IRB approach\n[free text]\n030\nDescription of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment\n[free text]\n040\nForm of the decisions taken by the competent authority and communication of the decisions to applicants\n[free text]\nSupervisory approach for the approval of the use of Internal Model Approach (IMA) to calculate minimum capital requirements for market risk\n050\nMinimum documentation to be provided by the institutions applying for the use of IMA approach\n[free text]\n060\nDescription of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment\n[free text]\n070\nForm of the decisions taken by the competent authority and communication of the decisions to applicants\n[free text]\nSupervisory approach for the approval of the use of Internal Model Method (IMM) to calculate minimum capital requirements for counterparty credit risk\n080\nMinimum documentation to be provided by the institutions applying for the use of IMM approach\n[free text]\n090\nDescription of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment\n[free text]\n100\nForm of the decisions taken by the competent authority and communication of the decisions to applicants\n[free text]\nSupervisory approach for the approval of the use of Advanced Measurement Approach (AMA) to calculate minimum capital requirements for operational risk\n110\nMinimum documentation to be provided by the institutions applying for the use of AMA approach\n[free text]\n120\nDescription of the assessment process conducted by the competent authority (use of self assessment, reliance on external auditors and on-site-inspections) and main criteria of the assessment\n[free text]\n130\nForm of the decisions taken by the competent authority and communication of the decisions to applicants\n[free text]\nPART 3\nSpecialised lending exposures\nRegulation (EU) No 575/2013\nProvisions\nInformation to be provided by the competent authority\n010\nDate of the last update of the information in this template\n(dd/mm/yyyy)\n020\nArticle 153(5)\nHas the competent authority published guidance to specify how institutions should take into account the factors referred to in paragraph 5 of Article 153 when assigning risk weights to specialised lending exposures?\n[Yes/No]\n030\nIf so, please provide the reference to the national guidance\n[reference to national text]\n040\nIs the national guidance available in English?\n[Yes/No]\nPART 4\nCredit risk mitigation\nRegulation (EU) No 575/2013\nProvisions\nDescription\nInformation to be provided by the competent authority\n010\nDate of the last update of the information in this template\n(dd/mm/yyyy)\n020\nArticle 201(2)\nPublication of the list of financial institutions that are eligible providers of unfunded credit protection or guiding criteria for identifying these financial institutions\nCompetent authorities shall publish and maintain the list of financial institutions that are eligible providers of unfunded credit protection under point (f) of Article 201(1) of Regulation (EU) No 575/2013 or the guiding criteria for identifying such eligible providers\nList of the financial institutions or guiding criteria for their identification\n[free text - a hyperlink to such list or guiding criteria on the competent authority's website can be provided]\n030\nDescription of the applicable prudential requirements\nCompetent authorities shall publish a description of the applicable prudential requirements together with the list of the eligible financial institutions or the guiding criteria for identifying these financial institutions\nDescription of the prudential requirements applied by the competent authority\n[free text]\n040\nArticle 227(2)(e)\nCondition for applying a 0 % volatility adjustment\nUnder the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the transaction is settled in a settlement system proven for that type of transaction\nDetailed description on how the competent authority considers the settlement system as a proven system\n[free text]\n050\nArticle 227(2)(f)\nCondition for applying a 0 % volatility adjustment\nUnder the Financial collateral Comprehensive Method institutions may apply a 0 % volatility adjustment provided that the documentation covering the agreement or transaction is standard market documentation for repurchase transactions or securities lending or borrowing transactions in the securities concerned\nSpecification of the documentation to be considered as standard market documentation\n[free text]\n060\nArticle 229(1)\nValuation principles for immovable property collateral under the IRB approach\nThe immovable property may be valued by an independent valuer at or at less than the mortgage lending value in the Member States that have laid down rigorous criteria for the assessment of this mortgage lending value in statutory or regulatory provisions\nCriteria set out in the national legislation for the assessment of the mortgage lending value\n[free text]\nPART 5\nSpecific disclosure requirements applied to institutions\nDirective 2013/36/EU\nRegulation (EU) No 575/2013\nProvision\nInformation to be provided by the competent authority\n010\nDate of the last update of information in this template\n(dd/mm/yyyy)\n020\nArticle 106(1)(a)\nCompetent authorities may require institutions to publish information referred to in Part Eight of Regulation (EU) No 575/2013 more than once per year, and to set deadlines for publication\nFrequency and deadlines for publication applicable to institutions\n[free text]\n030\nArticle 106(1)(b)\nCompetent authorities may require institutions to use specific media and locations for publications other than the financial statements\nTypes of specific media to be used by institutions\n[free text]\n040\nArticle 13(1) and (2)\nSignificant subsidiaries and those which are of material significance for their local market shall disclose information specified in Part Eight of Regulation (EU) No 575/2013 on an individual or sub-consolidated basis.\nCriteria applied by the competent authority to assess the significance of a subsidiary\n[free text]\nPART 6\nWaivers for the application of prudential requirements\nRegulation (EU) No 575/2013\nProvisions\nDescription\nInformation to be provided by the competent authority\n010\nDate of the last update of the information in this template\n(dd/mm/yyyy)\n020\nArticle 7(1) and (2)\n(Individual waivers for subsidiaries)\nExemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013\nThe waiver may be granted to any subsidiary provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities by its parent undertaking pursuant to point (a) of Article 7(1).\nCriteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities\n[free text]\n030\nArticle 7(3)\n(Individual waivers for parent institutions)\nExemption from the application on an individual basis of prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013\nThe waiver may be granted to a parent institution provided that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities to the parent institution pursuant to point (a) of Article 7(3).\nCriteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities\n[free text]\n040\nArticle 8\n(Liquidity waivers for subsidiaries)\nExemption from the application on an individual basis of liquidity requirements set out in Part Six of Regulation (EU) No 575/2013\nThe waiver may be granted to institutions within a sub-group provided that these institutions have entered into contracts that, to the satisfaction of the competent authorities, provide for the free movement of funds between them to enable them to meet their individual and joint obligations as they become due pursuant to point (c) of Article 8(1).\nCriteria applied by the competent authority to assess whether the contracts provide for free movement of funds between the institutions in a liquidity sub-group\n[free text]\n050\nArticle 9(1)\n(Individual consolidation method)\nPermission granted to parent institutions to incorporate subsidiaries in the calculation of their prudential requirements set out in Parts Two to Five and Eight of Regulation (EU) No 575/2013\nThe permission is granted only where the parent institution demonstrates fully to the competent authorities that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds, or repayment of liabilities when due by the subsidiary incorporated in the calculation of requirements to its parent institution pursuant to Article 9(2).\nCriteria applied by the competent authority to assess that there is no obstacle to the prompt transfer of own funds or repayment of liabilities\n[free text]\n060\nArticle 10\n(Credit institutions permanently affiliated to a central body)\nExemption from the application on an individual basis of prudential requirements set out in Parts Two to Eight of Regulation (EU) No 575/2013\nMember States may maintain and make use of existing national legislation regarding the application of the waiver as long as it does not conflict with the Regulation (EU) No 575/2013 or Directive 2013/36/EU\nApplicable national law / regulation regarding the application of the waiver\n[reference to national text]\nPART 7\nQualifying holdings in a credit institution\nDirective 2013/36/EU\nAssessment criteria and information that is necessary for assessing the suitability of the proposed acquirer seeking to acquire a credit institution and the financial soundness of the proposed acquisition\nInformation to be provided by the competent authority\n010\nDate of the last update of information in this template\n(dd/mm/yyyy)\n020\nArticle 23(1)(a)\nReputation of the proposed acquirer\nDescription on how the competent authority assesses the integrity of the proposed acquirer\n[free text]\n030\nDescription on how the competent authority assesses the professional competence of the proposed acquirer\n[free text]\n040\nPractical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU\n[free text]\n050\nArticle 23(1)(b)\nReputation, knowledge, skills and experience of any member of the management body or senior management who will direct the business of the credit institution\nDescription on how the competent authority assesses the reputation, knowledge, skills and experience of members of management body and senior managers\n[free text]\n060\nArticle 23(1)(c)\nFinancial soundness of the proposed acquirer\nDescription on how the competent authority assesses the financial soundness of the proposed acquirer\n[free text]\n070\nPractical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU\n[free text]\n080\nArticle 23(1)(d)\nCompliance of the credit institution with the prudential requirements\nDescription on how the competent authority assesses whether or not the credit institution will be able to comply with the prudential requirements\n[free text]\n090\nArticle 23(1)(e)\nSuspicion of money laundering or terrorist financing\nDescription on how the competent authority assesses whether or not there are reasonable grounds to suspect money laundering or terrorist financing\n[free text]\n100\nPractical details on the cooperation process between competent authorities pursuant to Article 24 of Directive 2013/36/EU\n[free text]\n110\nArticle 23(4)\nList specifying the information to be provided to the competent authorities at the time of notification\nList of information that must be provided by the proposed acquirer at the time of notification in order for the competent authority to carry out the assessment of the proposed acquirer and the proposed acquisition\n[free text]\nPART 8\nRegulatory and financial reporting\n010\nDate of the last update of information in this template\n(dd/mm/yyyy)\n020\nImplementation of the reporting on financial information in accordance with the Commission Implementing Regulation 680/2014\n030\nIs the application of the requirement set out in Article 99(2) of Regulation (EU) No 575/2013 extended to institutions which do not apply international accounting standards as applicable under Regulation (EC) No 1606/2002?\n[Yes/No]\n040\nIf so, what accounting frameworks apply to these institutions?\n[free text]\n050\nIf so, which is the level of application of the reporting? (solo/consolidated/sub-consolidated basis)\n[free text]\n060\nIs the application of requirements set out in Article 99(2) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms?\n[Yes/No]\n070\nIf so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements?\n[free text]\n080\nIf so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)?\n[free text]\n090\nAre XBRL standards used for submitting the reporting to the competent authority?\n[Yes/No]\n100\nImplementation of the reporting on own funds and own funds requirements in accordance with the Commission Implementing Regulation 680/2014\n110\nIs the application of requirements set out in Article 99(1) of Regulation (EU) No 575/2013 extended to financial entities other than credit institutions or investment firms?\n[Yes/No]\n120\nIf so, what accounting frameworks apply to these financial entities?\n[free text]\n130\nIf so, what types of financial entities (e.g. financial firms) are subject to these reporting requirements?\n[free text]\n140\nIf so, what is the size of these financial entities in terms of total balance sheet (on a solo basis)?\n[free text]\n150\nAre XBRL standards used for submitting the reporting to the competent authority?\n[Yes/No]", "extent": "E+W+S+N.I.", "status": null, "version": "current", "annotations": [ { "type": "F", "label": "F1", "text": "Substituted by Commission Implementing Regulation (EU) 2019/912 of 28 May 2019 amending Implementing Regulation (EU) No 650/2014 laying down implementing technical standards with regard to the format, structure, contents list and annual publication date of the information to be disclosed by competent authorities in accordance with Directive 2013/36/EU of the European Parliament and of the Council (Text with EEA relevance)." }, { "type": "footnote", "label": "f1", "text": "Hyperlink(s) to the website containing the national text transposing the Union provision in question." }, { "type": "footnote", "label": "f2", "text": "Detailed references to the national provisions, such as relevant Title, Chapter, paragraph etc." } ], "outstanding_effects": [], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/eur/2014/650/annex/I", "retrieved_at": "2026-11-01T14:47:33.628714+00:00" }, "licence": "Open Government Licence v3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives." }