+Artikolu 10 Tariffa superviżorja annwali li titħallas fir-rigward ta' entitajiet taħt superviżjoni jew gruppi taħt superviżjoni
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Artikolu 10 Tariffa superviżorja annwali li titħallas fir-rigward ta' entitajiet taħt superviżjoni jew gruppi taħt superviżjoni

Artikolu 10

Tariffa superviżorja annwali li titħallas fir-rigward ta' entitajiet taħt superviżjoni jew gruppi taħt superviżjoni

1.  It-tariffa superviżorja annwali li titħallas fir-rigward ta' kull entità sinifkanti taħt superviżjoni jew grupp sinifikanti taħt superviżjoni għandha tiġi ddeterminata bl-allokazzjoni tal-ammont li għandu jiġi impost fuq il-kategorija ta' entitajiet sinifikanti taħt superviżjoni u gruppi sinifikanti taħt superviżjoni lill-entitajiet sinifikanti taħt superviżjoni individwali u gruppi sinifikanti taħt superviżjoni fuq il-bażi tal-fatturi tariffarji tagħhom.

2.  It-tariffa superviżorja annwali li titħallas fir-rigward ta' kull entità inqas sinifikanti taħt superviżjoni u grupp inqas sinifikanti taħt superviżjoni għandha tiġi ddeterminata bl-allokazzjoni tal-entitajiet inqas sinifikanti individwali taħt superviżjoni u l-gruppi inqas sinifikanti taħt superviżjoni fuq il-bażi tal-fatturi tariffarji tagħhom.

3.  Il-fatturi tariffarji fl-ogħla livell ta' konsolidazzjoni ġewwa l-Istati Membri parteċipanti għandhom jiġu kkalkulati fuq il-bażi li ġejja.

▼M1

(a) 

Il-fatturi tariffarji użati għad-determinazzjoni tat-tariffa superviżorja annwali li titħallas fir-rigward ta’ kull entità taħt superviżjoni jew grupp taħt superviżjoni għandhom ikunu l-ammont fid-data ta’ referenza ta’:

(i) 

assi totali; u

(ii) 

iskopertura tar-riskju totali.

▼M1 —————

▼M1

(ba) 

Il-fatturi tariffarji għandhom ikunu ddeterminati għal kull perijodu tariffarju fuq il-bażi tad-dejta rrappurtata mill-entitajiet taħt superviżjoni għal finijiet prudenzjali b’data ta’ referenza tal-31 ta’ Diċembru tal-perijodu tariffarju preċedenti.

(bb) 

Meta entità taħt superviżjoni tħejji l-kontijiet annwali, inklużi l-kontijiet annwali konsolidati, ibbażati fuq sena tal-kontabilità li tvarja mis-sena kalendarja, id-data ta’ referenza għall-assi totali għandha tkun it-tmiem tas-sena tal-kontabilità li jikkorrispondi għall-perijodu tariffarju preċedenti.

(bc) 

Meta entità taħt superviżjoni jew grupp taħt superviżjoni jiġi stabbilit wara d-data ta’ referenza rilevanti speċifikata fil-punti (ba) jew (bb) iżda qabel l-1 ta’ Ottubru tal-perijodu tariffarju li għalih it-tariffa hija ddeterminata u għaldaqstant ma jeżistux fatturi tariffarji b’dik id-data ta’ referenza, id-data ta’ referenza għall-fatturi tariffarji għandha tkun it-tmiem tal-kwart l-eqreb għad-data ta’ referenza rilevanti speċifikata fil-punti (ba) jew (bb).

(bd) 

Għal entitajiet taħt superviżjoni u gruppi taħt superviżjoni li mhumiex soġġetti għar-rappurtar obbligatorju għal finijiet prudenzjali jew gruppi taħt superviżjoni li jeskludu assi u/jew l-ammont ta’ skopertura tar-riskju ta’ sussidjarji stabbiliti fi Stati Membri mhux parteċipanti u pajjiżi terzi skont il-punt (c), il-fatturi tariffarji għandhom ikunu ddeterminati fuq il-bażi tal-informazzjoni rrappurtata minnhom b’mod separat għall-fini tal-kalkolu tat-tariffa superviżorja. Il-fatturi tariffarji għandhom jiġu sottomessi lill-ANK ikkonċernata bid-data ta’ referenza rilevanti kif iddeterminata taħt il-punti (ba), (bb) jew (bc) skont deċiżjoni tal-BĊE.

▼M1

(c) 

Għall-finijiet tal-kalkolu tal-fatturi tariffarji, gruppi taħt superviżjoni għandhom — bħala regola — jeskludu l-ammont ta’ assi u ta’ skopertura tar-riskju ta’ sussidjarji li jinsabu fi Stati Membri mhux parteċipanti u pajjiżi terzi. Gruppi taħt superviżjoni jistgħu jiddeċiedu li ma jeskludux dawn l-assi u/jew l-ammont ta’ skopertura għar-riskju għad-determinazzjoni tal-fatturi tariffarji.

▼B

(d) 

Għal entitajiet taħt superviżjoni jew gruppi taħt superviżjoni kklassifikati bħala anqas sinifikanti fuq il-bażi tal-Artikolu 6(4) tar-Regolament (UE) Nru 1024/2013, il-fattur tariffarju tal-assi totali ma għandux jeċċedi EUR 30 biljun.

(e) 

Il-ponderazzjoni relattiva użata fir-rigward tal-fatturi tariffarji għandha tkun:

(i) 

assi totali: 50 %;

(ii) 

espożizzjoni totali għar-riskju: 50 %.

▼M1

4.  Is-somma tal-assi totali tad-debituri tariffarji u s-somma tal-iskopertura tar-riskju totali tad-debituri tariffarji għandhom ikunu ppubblikati fuq il-websajt tal-BĊE.

5.  F’każ li debitur tariffarju jonqos milli jipprovdi l-fatturi tariffarji, il-BĊE għandu jiddetermina l-fatturi tariffarji skont deċiżjoni tal-BĊE.

▼B

6.  Il-kalkolu tat-tariffa superviżorja annwali li għandha titħallas minn kull debitur tariffarju għandu jsir kif spjegat hawn isfel.

(a) 

It-tariffa superviżorja annwali hija s-somma tal-komponent tat-tariffa minima u l-komponent tat-tariffa varjabbli.

▼M1

(b) 

Il-komponent tat-tariffa minima huwa kkalkolat bħala perċentwali fissa tal-ammont totali tat-tariffi superviżorji annwali għal kull kategorija ta’ entitajiet taħt superviżjoni u gruppi taħt superviżjoni, kif iddeterminat skont l-Artikolu 8.

(i) 

Għall-kategorija ta’ entitajiet sinifikanti taħt superviżjoni u gruppi sinifikanti taħt superviżjoni, il-perċentwali fiss huwa ta’ 10 %. Dan l-ammont jinqasam b’mod indaqs fost id-debituri tariffarji kollha. Għal entitajiet sinifikanti taħt superviżjoni u gruppi sinifikanti that superviżjoni b’assi totali ta’ EUR 10 biljun jew inqas, il-komponent tat-tariffa minima jinżel bin-nofs.

(ii) 

Għall-kategorija ta’ entitajiet inqas sinifikanti taħt superviżjoni u gruppi inqas sinifikanti taħt superviżjoni, il-perċentwali fiss huwa ta’ 10 %. Dan l-ammont jinqasam b’mod indaqs fost d-debituri tariffarji kollha. Għal entitajiet inqas sinifikanti taħt superviżjoni u gruppi inqas sinifikanti taħt superviżjoni b’assi totali ta’ EUR 1 biljun jew inqas, il-komponent tat-tariffa minima jinżel bin-nofs.

▼B

(c) 

Il-komponent tat-tariffa varjabbli huwa d-differenza bejn l-ammont totali tat-tariffi superviżorji annwali għal kull kategorija ta' entitajiet taħt superviżjoni, kif iddeterminat skont ►M1  l-Artikoli 8 ◄ u l-komponent tat-tariffa minima għall-istess kategorija. Il-komponent tat-tariffa varjabbli huwa allokat lil debituri tariffarji individwali f'kull kategorija skont is-sehem ta' kull debitur tariffarju fit-total tal-fatturi tariffarji pponderati tad-debituri tariffarji kif iddeterminat bis-saħħa tal-paragrafu 3.

▼M1

Fuq il-bażi tal-kalkolu mwettaq skont dan il-paragrafu u tal-fatturi tariffarji ddeterminati skont dan l-Artikolu, il-BĊE għandu jiddeċiedi dwar it-tariffa superviżorja annwali li għandha titħallas minn kull debitur tariffarju. It-tariffa superviżorja annwali li għandha titħallas għandha tiġi kkomunikata lid-debitur tariffarju permezz tal-avviż tariffarju.

▼B

1. Ħarsa ġenerali

,
Article 10 1.
The annual supervisory fee payable in respect of each significant supervised entity or significant supervised group shall be determined by allocating the amount to be levied on the category of significant supervised entities and significant supervised groups to the individual significant supervised entities and significant supervised groups on the basis of their fee factors.
Article 10 2.
The annual supervisory fee payable in respect of each less significant supervised entity or less significant supervised group shall be determined by allocating the amount to be levied on the category of less significant supervised entities and less significant supervised groups to the individual less significant supervised entities and less significant supervised groups on the basis of their fee factors.
Article 10 3.

The fee factors at the highest level of consolidation within the participating Member States shall be calculated on the following basis.

▼M1

(a) 

The fee factors used to determine the annual supervisory fee payable in respect of each supervised entity or supervised group shall be the amount at the reference date of:

(i) 

total assets; and

(ii) 

total risk exposure.

▼M1 —————

▼M1

(ba) 

The fee factors shall be determined for each fee period on the basis of data reported by supervised entities for prudential purposes with a reference date of 31 December of the preceding fee period.

(bb) 

Where a supervised entity prepares annual accounts, including consolidated annual accounts, based on an accounting year which deviates from the calendar year, the reference date for the total assets shall be the accounting year-end corresponding to the preceding fee period.

(bc) 

Where a supervised entity or a supervised group is established after the relevant reference date specified in point (ba) or (bb) but before 1 October of the fee period for which the fee is determined and consequently no fee factors with that reference date exist, the reference date for the fee factors shall be the end of the quarter closest to the relevant reference date specified in point (ba) or (bb).

(bd) 

For supervised entities and supervised groups which are not subject to mandatory reporting for prudential purposes or supervised groups which exclude assets and/or the risk exposure amount of subsidiaries established in non-participating Member States and third countries in accordance with point (c), the fee factors shall be determined on the basis of information reported by them separately for the purpose of calculating the supervisory fee. The fee factors shall be submitted to the NCA concerned, with the relevant reference date as determined under point (ba), (bb) or (bc), in accordance with an ECB decision.

▼M1

(c) 

For the purpose of the calculation of fee factors, supervised groups should — as a rule — exclude assets and the risk exposure amount of subsidiaries established in non-participating Member States and third countries. Supervised groups may decide not to exclude such assets and/or the risk exposure amount for the determination of fee factors.

▼B

(d) 

For supervised entities or supervised groups classified as less significant on the basis of Article 6(4) of Regulation (EU) No 1024/2013, the fee factor of total assets shall not exceed EUR 30 billion.

(e) 

The relative weighting used in respect of the fee factors shall be:

(i) 

total assets: 50 %;

(ii) 

total risk exposure: 50 %.
Article 10 4.
The sum of all fee debtors’ total assets and the sum of all fee debtors’ total risk exposure shall be published on the ECB’s website.
Article 10 5.
In the event that a fee debtor fails to provide the fee factors, the ECB shall determine the fee factors in accordance with an ECB decision.
Article 10 6.

The calculation of the annual supervisory fee payable by each fee debtor shall be performed as outlined below.

(a) 

The annual supervisory fee is the sum of the minimum fee component and the variable fee component.

▼M1

(b) 

The minimum fee component is calculated as a fixed percentage of the total amount of the annual supervisory fees for each category of supervised entities and supervised groups, as determined in accordance with Article 8.

(i) 

For the category of significant supervised entities and significant supervised groups, the fixed percentage is 10 %. This amount is split equally among all fee debtors. For significant supervised entities and significant supervised groups with total assets of EUR 10 billion or less, the minimum fee component is halved.

(ii) 

For the category of less significant supervised entities and less significant supervised groups, the fixed percentage is 10 %. This amount is split equally among all fee debtors. For less significant supervised entities and less significant supervised groups with total assets of EUR 1 billion or less, the minimum fee component is halved.

▼B

(c) 

The variable fee component is the difference between the total amount of the annual supervisory fees for each category of supervised entities, as determined in accordance with ►M1  Article 8 ◄ , and the minimum fee component for the same category. The variable fee component is allocated to individual fee debtors in each category according to each fee debtor's share in the sum of all fee debtors' weighted fee factors as determined pursuant to paragraph 3.

On the basis of the calculation performed in accordance with this paragraph and of the fee factors determined in accordance with this Article, the ECB shall decide on the annual supervisory fee to be paid by each fee debtor. The annual supervisory fee to be paid will be communicated to the fee debtor via the fee notice.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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