annex

Annex IV

Instruction to report the “value of total assets”

Official source ↗

Type of entity

Instruction to report value of total assets in column B_01.02.0110

(a) credit institutions

Information as specified in Template C40.00, Row 0410, Column 0010 of Annex X to Commission Implementing Regulation (EU) 2021/451¹

(b) payment institutions, including payment institutions exempted pursuant to Directive (EU) 2015/2366

Value of the total assets in the statutory accounts

(c) account information service providers

Value of the total assets in the statutory accounts

(d) electronic money institutions, including electronic money institutions exempted pursuant to Directive 2009/110/EC

Value of the total assets in the statutory accounts

(e) investment firms

Information as specified in template Z01.00, column 0090 of Annex I to Commission Implementing Regulation (EU) 2018/1624²

(f) crypto-asset service providers authorised under Regulation (EU) 2023/1114

Value of the total assets in the statutory accounts

(g) issuers of asset-referenced tokens authorised under Regulation (EU) 2023/1114

Value of the total assets in the statutory accounts

(h) central securities depositories

Value of the total assets in the audited financial statements reported to competent authorities pursuant to Article 41, point (a), of Commission Delegated Regulation (EU) 2017/392³

(i) central counterparties

Information as reported in "Public quantitative disclosure standards for central counterparties" of BIS/IOSCO, field 15.2

(j) trading venues

Value of the total assets in the statutory accounts

(k) trade repositories

Value of the total assets in the statutory accounts

(l) managers of alternative investment funds

Value of the total assets in the statutory accounts

(m) management companies

Value of the total assets in the statutory accounts

(n) data reporting service providers

Value of the total assets in the statutory accounts

(o) insurance and reinsurance undertakings

Information as specified in Annex II and Template S02.01, Row 0500, Column 0010, of Annex III to Commission Implementing Regulation (EU) 2023/894⁴

(p) insurance intermediaries, reinsurance intermediaries and ancillary insurance intermediaries

Value of the total assets in the statutory accounts

(q) institutions for occupational retirement provision

Total assets must equal the sum of all items separately identified on the assets side of the balance sheet and must also equal total liabilities

(r) credit rating agencies

Value of the total assets in the statutory accounts

(s) administrators of critical benchmarks

Value of the total assets in the statutory accounts

(t) crowdfunding service providers

Value of the total assets in the statutory accounts

(u) securitisation repositories

Value of the total assets in the statutory accounts

Non-financial entity: ICT intra-group service provider

Not applicable

Non-financial entity: Other intra-group entity

Not applicable

Non-financial entity: ICT third-party service provider

Not applicable