+ANNESS II RAPPORTAR GĦALL-EMITTENTI TA’ TOKEN IRREFERENZJAT MA’ ASSI U TA’ TOKENS TAL-FLUS ELETTRONIĊI DENOMINATI F’MUNITA LI MHIJIEX MUNITA UFFIĊJALI TA’ STAT MEMBRU — STRUZZJONIJIET
---+1. This Annex contains the instructions for the reporting of the templates for issuers.
---+2. This Annex consists of four different sets of templates: (a) number of holders (S 01.00); (b) …
---+3. For each template, legal references are provided. Further detailed information regarding more …
---+4. Issuers shall report in the columns labeled as “Amount” or “Amount/Market value” the monetary …
---+5. The following general notation is followed in the instructions: {Template; Row; Column; z-axis}. …
---+6. When filling in the templates, issuers shall use the information provided by the crypto-asset …
---+7. Issuers shall report all templates set out in this Annex.
---+8. Issuers shall report the templates set out in this Annex separately for each asset-referenced …
---+9. In accordance with Article 22(1), point (a), of Regulation (EU) 2023/1114, Template S 01.00 …
---+10. Information of this template shall be reported at a total level and separately for each Member …
---+11. Issuers shall, based on the information received from crypto-asset service providers in …
---+12. In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 02.00 …
---+13. In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.01 …
---+14. Issuers shall report all the items in this Template S 03.01 in the official currency of the …
---+15. In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.02 …
---+16. In order to collect information about concentration by counterparties for each asset type …
---+17. Issuers shall report the top twenty largest counterparties for the assets included in their …
---+18. Where a counterparty belongs to several groups of entities with close links, it shall be …
---+19. Issuers shall report all the items in this template in the reporting currency, regardless of …
---+20. In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.01 …
---+21. The location of the originator and the beneficiary involved in the transactions shall be …
---+22. Those transactions shall be in scope for this template, where at least one of the holders …
---+23. The issuer shall determine the value of the transactions following the valuation method defined …
---+24. Template S 04.01 shall include a breakdown for the transactions: (a) of which made within the …
---+25. Template S 04.01 shall be reported separately for each country related to the transaction with …
---+26. The only difference between Templates S 04.02 and Template S 04.01 is that Template S 04.02 is …
---+27. In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.03 …
---+28. Template S 04.04 shall include information on the methodology used for the estimation of the …
---+29. In accordance with Article 22(1), point (d), of Regulation (EU) 2023/1114, Template S 05.00 …
---+30. This template shall follow the requirements set out in Delegated Regulation [C(2024) 6910].
---+31. This template shall be reported separately for each single currency area as specified in …
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ANNESS II RAPPORTAR GĦALL-EMITTENTI TA’ TOKEN IRREFERENZJAT MA’ ASSI U TA’ TOKENS TAL-FLUS ELETTRONIĊI DENOMINATI F’MUNITA LI MHIJIEX MUNITA UFFIĊJALI TA’ STAT MEMBRU — STRUZZJONIJIET
ANNESS II
RAPPORTAR GĦALL-EMITTENTI TA’ TOKEN IRREFERENZJAT MA’ ASSI U TA’ TOKENS TAL-FLUS ELETTRONIĊI DENOMINATI F’MUNITA LI MHIJIEX MUNITA UFFIĊJALI TA’ STAT MEMBRU — STRUZZJONIJIET
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Werrej
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PARTI I:
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STRUZZJONIJIET ĠENERALI
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I.
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Struttura
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II.
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Ambitu tar-rapportar
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PARTI II:
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GĦADD TA’ DETENTURI (S 01.00)
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III.
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Rimarki ġenerali dwar il-Mudell S 01.00
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IV.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 01.00
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PARTI III:
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VALUR TAT-TOKEN MAĦRUĠ U D-DAQS U L-KOMPOŻIZZJONI TAR-RIŻERVA TA’ ASSI (S 02.00, S 03.01 u S 03.02)
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V.
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Rimarki ġenerali dwar il-Mudell S 02.004
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VI.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 02.00
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VII.
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Rimarki ġenerali dwar il-Mudell S 03.015
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VIII.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 03.01
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IX.
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Rimarki ġenerali dwar il-Mudell S 03.02
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X.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 03.02
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PARTI IV:
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TRANŻAZZJONIJIET KULL JUM (S 04.01, S 04.02, S 04.03 u S 04.04)
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XI.
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Rimarki ġenerali dwar il-Mudell S 04.01
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XII.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.01
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XIII.
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Rimarki ġenerali dwar il-Mudell S 04.02
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XIV.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.02
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XV.
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Rimarki ġenerali dwar il-Mudell S 04.03
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XVI.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.03
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XVII.
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Rimarki ġenerali dwar il-Mudell S 04.04
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XVIII.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.04
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PARTI V:
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TRANŻAZZJONIJIET KULL ĠURNATA LI HUMA ASSOĊJATI MAL-UŻI BĦALA MEZZ TA’ SKAMBJU F’ŻONA TA’ MUNITA UNIKA (S 05.00)
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XIX.
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Rimarki ġenerali dwar il-Mudell S 05.00
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XX.
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Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 05.00
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PARTI I:
STRUZZJONIJIET ĠENERALI
I. Struttura
1. Dan l-Anness fih l-istruzzjonijiet għar-rapportar tal-mudelli għall-emittenti.
2. Dan l-Anness jikkonsisti f’erba’ settijiet differenti ta’ mudelli:
(a)
numru ta’ detenturi (S 01.00);
(b)
valur tat-token maħruġ u d-daqs u l-kompożizzjoni tar-riżerva ta’ assi (S 02.00, S 03.01 u S 03.02);
(c)
tranżazzjonijiet kull ġurnata (S 04.01, S 04.02, S 04.03 u S 04.04);
(d)
tranżazzjonijiet kull jum li huma assoċjati mal-użi bħala mezz ta’ skambju f’żona ta’ munita unika (S 05.00).
3. Għal kull mudell qed jingħataw referenzi legali. Aktar informazzjoni dettaljata rigward aspetti aktar ġenerali tar-rapportar ta’ kull blokka ta’ mudelli u struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi hija inkluża f’din il-parti ta’ dan ir-Regolament ta’ Implimentazzjoni.
4. Fil-kolonni mmarkati bħala “Ammont” jew “Ammont/Valur tas-suq” l-emittenti għandhom jirrapportaw il-valuri monetarji denominati fil-munita uffiċjali tal-Istat Membru tal-awtorità kompetenti, irrispettivament mid-denominazzjoni tal-basket ta’ assi referenzjati mit-token irreferenzjat ma’ assi. Fil-kolonni “Numru”, għandhom jiġu rrapportati l-valuri numeriċi, skont l-istruzzjonijiet speċifiċi mogħtija għall-mudelli. Dan huwa mingħajr preġudizzju għall-mudelli S 03.01, S 03.02 u S 04.04, li għalihom dawn huma speċifikati fl-istruzzjonijiet relatati tagħhom.
5. Fl-istruzzjonijiet tintuża n-notazzjoni ġenerali li ġejja: {Mudell; Ringiela; Kolonna; assi-z}. Fil-każ ta’ mudelli b’kolonna waħda biss, issir referenza għar-ringieli biss {Mudell; Ringiela}, b’assi-z fejn applikabbli.
6. Meta jimlew il-mudelli, l-emittenti għandhom jużaw l-informazzjoni pprovduta mill-fornituri ta’ servizzi tal-kriptoassi, f’konformità mal-Artikolu 1(2) u mal-Artikolu 3(2) ta’ dan ir-Regolament ta’ Implimentazzjoni.
II. Ambitu tar-rapportar
7. L-emittenti għandhom jirrapportaw il-mudelli kollha stabbiliti f’dan l-Anness.
8. L-emittenti għandhom jirrapportaw il-mudelli ta’ dan l-Anness separatament għal kull token irreferenzjat ma’ assi.
PARTI II:
GĦADD TA’ DETENTURI (S 01.00)
III. Rimarki ġenerali dwar il-Mudell S 01.00
9. F’konformità mal-Artikolu 22(1), il-punt (a), tar-Regolament (UE) 2023/1114, il-Mudell S 01.00 għandu jkun fih l-għadd ta’ detenturi tat-token irreferenzjat ma’ assi fi tmiem id-data ta’ referenza, bid-diżaggregazzjonijiet ta’:
(a)
Detenturi ta’ kartiera ta’ kustodja, inkluż kemm minnhom huma detenturi fil-livell ta’ bejgħ bl-imnut;
(b)
Detenturi ta’ kartiera mhux ta’ kustodja, li għall-fini ta’ dan il-mudell jinkludu detenturi ta’ kwalunkwe tip ieħor ta’ indirizzi tar-reġistru distribwit li jintużaw għal skopijiet ta’ saldu u mhux ikkontrollati minn detentur tat-token irreferenzjat ma’ assi jew minn fornitur ta’ servizzi tal-kriptoassi; diżaggregazzjoni addizzjonali għad-detenturi fil-livell tal-bejgħ bl-imnut tinkludi s-subentrata “li minnhom” ta’ din ir-ringiela.
10. L-informazzjoni ta’ dan il-mudell għandha tiġi rrapportata f’livell totali u separatament għal kull Stat Membru jew pajjiż terz. Il-pajjiż ta’ detentur għandu jiġi ddeterminat mill-post tad-detenturi kif ġej:
a.
għall-persuni fiżiċi, ir-residenza abitwali tagħhom;
b.
għall-persuni ġuridiċi, l-indirizz tal-uffiċċju rreġistrat.
11. L-emittenti għandhom, abbażi tal-informazzjoni riċevuta mingħand il-fornituri ta’ servizzi tal-kriptoassi f’konformità mal-Artikolu 1(2) u mal-Artikolu 3(2) ta’ dan ir-Regolament ta’ Implimentazzjoni, jidentifikaw duplikazzjonijiet possibbli tal-istess detenturi meta jkollhom kontijiet multipli ma’ fornituri differenti ta’ servizzi tal-kriptoassi. Il-kontijiet fejn id-detentur attwali huwa l-istess persuna jew entità, għandhom jingħaddu bħala detentur wieħed għall-finijiet tal-Mudell S 01.00.
IV. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 01.00
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Ringiela
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Referenzi legali u struzzjonijiet
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0010
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Għadd totali ta’ detenturi
L-għadd totali ta’ detenturi.
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0020
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detenturi ta’ kartiera ta’ kustodja
L-għadd ta’ detenturi ta’ kartiera ta’ kustodja skont it-tifsira tal-Artikolu 2, il-punt (2), tar-Regolament Delegat tal-Kummissjoni [C(2024) 6910] (1).
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0030
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li minnhom detenturi fil-livell tal-bejgħ bl-imnut
Fil-kamp ta’ applikazzjoni tar-ringiela 0020 — li minnhom detenturi ta’ kartiera ta’ kustodja, l-għadd ta’ detenturi bl-imnut.
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0040
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detenturi ta’ kartiera mhux ta’ kustodja
L-għadd ta’ detenturi ta’ kartiera mhux ta’ kustodja skont it-tifsira tal-Artikolu 2, il-punt (3), tar-Regolament Delegat [C(2024) 6910], jew detentur ta’ kwalunkwe tip ieħor ta’ indirizz tar-reġistru distribwit li jintuża għal skopijiet ta’ saldu u mhux ikkontrollat minn detentur tat-token irreferenzjat ma’ assi jew minn fornitur ta’ servizzi tal-kriptoassi, u d-detenturi l-oħra kollha tat-token irreferenzjat ma’ assi li ma jingħaddux taħt ir-ringiela 0020 — li minnhom detenturi ta’ kartiera ta’ kustodja. Minħabba l-informazzjoni limitata dwar id-detenturi ta’ kartieri mhux ta’ kustodja, l-emittenti għandhom jirrapportaw l-istimi tagħhom għal din ir-ringiela, ikkalkulati fuq bażi tal-aħjar sforz.
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0050
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li minnhom detenturi fil-livell tal-bejgħ bl-imnut
Fil-kamp ta’ applikazzjoni tar-ringiela 0040 — li minnhom detenturi ta’ kartiera mhux ta’ kustodja, l-għadd ta’ detenturi bl-imnut. Minħabba l-informazzjoni limitata dwar id-detenturi ta’ kartieri mhux ta’ kustodja, l-emittenti għandhom jirrapportaw l-istimi tagħhom għal din ir-ringiela, ikkalkulati fuq bażi tal-aħjar sforz.
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(1)
Ir-Regolament Delegat tal-Kummissjoni [C(2024) 6910] tal-31 ta’ Ottubru 2024 li jissupplimenta r-Regolament (UE) 2023/1114 tal-Parlament Ewropew u tal-Kunsill fir-rigward tal-istandards tekniċi regolatorji li jispeċifikaw il-metodoloġija għall-istima tal-għadd u l-valur tat-tranżazzjonijiet assoċjati mal-użi ta’ tokens irreferenzjati ma’ assi u ta’ tokens tal-flus elettroniċi denominati f’munita li mhijiex munita uffiċjali ta’ Stat Membru bħala mezz ta’ skambju (għadu mhux ippubblikat fil-Ġurnal Uffiċjali).
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PARTI III:
VALUR TAT-TOKEN MAĦRUĠ U D-DAQS U L-KOMPOŻIZZJONI TAR-RIŻERVA TA’ ASSI (S 02.00, S 03.01 u S 03.02)
V. Rimarki ġenerali dwar il-Mudell S 02.00
12. F’konformità mal-Artikolu 22(1), il-punt (b), tar-Regolament (UE) 2023/1114, il-Mudell S 02.00 għandu jinkludi informazzjoni dwar il-valur tat-token maħruġ u dwar id-daqs tar-riżerva ta’ assi relatata.
VI. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 02.00
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Ringiela
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Referenzi legali u struzzjonijiet
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0010
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Valur tat-token maħruġ — fid-data ta’ referenza
Il-valur aggregat tat-token maħruġ, fid-data ta’ referenza tar-rapportar, ikkalkolat skont il-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910].
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0020
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Valur tat-token maħruġ — massimu
L-ammont massimu fost il-valuri aggregati tat-token maħruġ fi tmiem kull jum kalendarju matul il-perjodu ta’ rapportar, ikkalkolat skont il-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910].
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0030
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Valur tat-token maħruġ — medja
L-ammont medju tal-valuri aggregati tat-token maħruġ fi tmiem ta’ kull ġurnata kalendarja matul il-perjodu tar-rapportar, ikkalkolat skont il-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910]. Il-medja għandha tiġi kkalkolata bħala s-somma tal-valuri tat-token maħruġ ikkalkolati għal kull jum kalendarju għall-perjodu ta’ rapportar, diviża bin-numru ta’ jiem kalendarji fil-perjodu ta’ rapportar.
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0040
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Valur tat-token maħruġ — minimu
L-ammont minimu fost il-valuri aggregati tat-token maħruġ fi tmiem kull jum kalendarju matul il-perjodu ta’ rapportar, ikkalkolat skont il-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910].
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0050
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Daqs tar-riżerva ta’ assi — fid-data ta’ referenza
Il-valur tar-riżerva ta’ assi fi tmiem id-data ta’ referenza, ikkalkolat skont ir-rekwiżiti stabbiliti fl-Artikolu 36 tar-Regolament (UE) 2023/1114 u fir-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 36(4) tar-Regolament (UE) 2023/1114.
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0060
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Daqs tar-riżerva ta’ assi — massimu
L-ammont massimu fost il-valuri tar-riżerva ta’ assi fi tmiem ta’ kull jum kalendarju waqt il-perjodu tar-rapportar, ikkalkolat skont ir-rekwiżiti stabbiliti fl-Artikolu 36 tar-Regolament (UE) 2023/1114 u fir-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 36(4) tar-Regolament (UE) 2023/1114.
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0070
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Daqs tar-riżerva ta’ assi — medja
L-ammont medju tal-valuri tar-riżerva ta’ assi fi tmiem ta’ kull jum kalendarju matul il-perjodu tar-rapportar, ikkalkolat skont ir-rekwiżiti stabbiliti fl-Artikolu 36 tar-Regolament (UE) 2023/1114 u fir-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 36(4) tar-Regolament (UE) 2023/1114. Il-medja għandha tiġi kkalkolata bħala s-somma tal-valuri tar-riżerva ta’ assi kkalkolati għal kull jum kalendarju għall-perjodu ta’ rapportar, diviża bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar.
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0080
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Daqs tar-riżerva ta’ assi — minimu
L-ammont minimu fost il-valuri tar-riżerva ta’ assi fi tmiem ta’ kull jum kalendarju matul il-perjodu tar-rapportar, ikkalkolat skont ir-rekwiżiti stabbiliti fl-Artikolu 36 tar-Regolament (UE) 2023/1114 u fir-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 36(4) tar-Regolament (UE) 2023/1114.
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VII. Rimarki ġenerali dwar il-Mudell S 03.01
13. F’konformità mal-Artikolu 22(1)(b) tar-Regolament (UE) 2023/1114, il-Mudell S 03.01 għandu jinkludi informazzjoni dwar id-daqs tar-riżerva ta’ assi, inkluż il-kompożizzjoni tar-riżerva ta’ assi skont it-tipi ta’ assi u l-maturitajiet.
14. L-emittenti għandhom jirrapportaw l-entrati kollha f’dan il-Mudell S 03.01 fil-munita uffiċjali tal-Istat Membru ta’ domiċilju (munita tar-rapportar), irrispettivament mid-denominazzjoni attwali ta’ dawk l-entrati. Għal dawn il-finijiet, l-entrati li mhumiex denominati fil-munita tar-rapportar għandhom jiġu kkonvertiti fil-munita tar-rapportar billi tintuża r-rata tal-kambju spot tal-BĊE applikabbli fid-data ta’ referenza ta’ rapportar. L-emittenti għandhom jirrapportaw ukoll separatament l-entrati ta’ dan il-mudell li huma denominati fl-istess munita, ippreżentati fil-munita tad-denominazzjoni tagħhom billi jistabbilixxu l-valur tal-assi-z relatat kif xieraq.
VIII. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 03.01
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Ringieli
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Referenzi legali u struzzjonijiet
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0010
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Riżerva ta’ assi
L-ammont/il-valur tas-suq tal-assi fir-riżerva ta’ assi msemmija fl-Artikolu 36 tar-Regolament (UE) 2023/1114, filwaqt li jitqies il-mekkaniżmu ta’ likwidazzjoni kif definit fl-Artikolu 6 tar-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0020
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Riżerva mhux aġġustata ta’ assi
L-ammont/il-valur tas-suq tal-assi fir-riżerva ta’ assi msemmija fl-Artikolu 36 tar-Regolament (UE) 2023/1114, qabel jitqies il-mekkaniżmu ta’ likwidazzjoni kif definit fl-Artikolu 6 tar-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0030
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Muniti u karti tal-flus
L-ammont totali ta’ muniti u karti tal-flus.
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0040
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Depożiti ma’ istituzzjonijiet ta’ kreditu
L-ammont ta’ depożiti ma’ istituzzjonijiet ta’ kreditu għandu jiġi rrapportat hawnhekk.
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0050
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Komoditajiet
Hawnhekk għandu jiġi rrapportat il-valur tas-suq tal-komoditajiet, jew ta’ ishma f’fondi li jinvestu f’komoditajiet bil-għan li jiġi traċċat il-prezz tal-komoditajiet.
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0060
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li minnhom: ibbażati fuq id-deheb
Komoditajiet kif irrapportati fir-ringiela 0050 li huma bbażati fuq id-deheb.
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0070
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li minnhom: ibbażati fuq metalli prezzjużi oħra
Komoditajiet kif irrapportati fir-ringiela 0050 li huma bbażati fuq metalli prezzjużi oħrajn għajr deheb, inkluż platinu jew fidda.
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0080
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li minnhom: ibbażati fuq metalli tal-industrija
Komoditajiet kif irrapportati fir-ringiela 0050 li huma bbażati fuq metalli tal-industrija, inklużi l-Aluminju, ir-Ram, in-Nikil taċ-Ċomb, il-Landa jew iż-Żingu.
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0090
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li minnhom: ibbażati fuq l-enerġija
Komoditajiet kif irrapportati fir-ringiela 0050 li huma bbażati fuq l-enerġija, inklużi ż-Żejt Naturali (WTI u Brent), il-Gass Naturali, il-Petrol RBOB, iż-Żejt tal-Gass b’Kontenut Baxx ta’ Kubrit jew id-Diżil ULS.
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0100
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li minnhom: ibbażati fuq il-bhejjem
Komoditajiet kif irrapportati fir-ringiela 0050 li huma bbażati fuq il-bhejjem, inklużi l-Ifrat Ħajjin jew Ħnieżer b’Laħam Dgħif.
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0110
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li minnhom: ibbażati fuq il-ħbub
Komoditajiet kif irrapportati fir-ringiela 0050 li huma bbażati fuq il-ħbub, inklużi l-Qamħirrum, il-Fażola tas-Sojja, iż-Żejt tal-Fażola tas-Sojja, Fażola tas-Sojja Mitħuna jew il-Qamħ (Chicago u KC HRW).
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0120
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li minnhom: ibbażati fuq komoditajiet agrikoli bażiċi
Komoditajiet kif irrapportati fir-ringiela 0050 li huma bbażati fuq komoditajiet agrikoli bażiċi, inkluż il-Kawkaw, il-Kafè, il-Qoton jew iz-Zokkor.
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0130
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Assi li jirrappreżentaw pretensjonijiet fuq jew huma ggarantiti minn banek ċentrali
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna kif definiti fl-Artikoli 2 u 3 tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114, li jirrappreżentaw pretensjonijiet fil-konfront ta’ banek ċentrali msemmija fl-Artikoli 10(1)(b) u (d) tar-Regolament ta’ Delega tal-Kummissjoni (UE) 2015/61 (1).
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0140
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Assi li jirrappreżentaw pretensjonijiet fil-konfront ta’ gvernijiet ċentrali jew li huma ggarantiti minnhom
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna kif definiti fl-Artikoli 2 u 3 tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114, li jirrappreżentaw pretensjonijiet fil-konfront ta’ gvernijiet ċentrali msemmija fl-Artikolu 10(1)(c) u (d) tar-Regolament ta’ Delega (UE) 2015/61.
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0150
|
Assi li jirrappreżentaw pretensjonijiet fil-konfront ta’ gvernijiet reġjonali/awtoritajiet lokali jew iggarantiti minnhom
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna kif definiti fl-Artikoli 2 u 3 tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114, li jirrappreżentaw pretensjonijiet fil-konfront ta’ gvernijiet reġjonali jew awtoritajiet lokali msemmijin fl-Artikolu 10(1)(c) tar-Regolament ta’ Delega (UE) 2015/61.
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0160
|
Assi li jirrappreżentaw pretensjonijiet fil-konfront ta’ entitajiet tas-settur pubbliku jew li huma ggarantiti minnhom
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna kif definiti fl-Artikoli 2 u 3 tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114, li jirrappreżentaw pretensjonijiet fil-konfront ta’ entitajiet tas-settur pubbliku msemmijin fl-Artikolu 10(1)(c) tar-Regolament ta’ Delega (UE) 2015/61.
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0170
|
Assi li jirrappreżentaw pretensjonijiet fil-konfront ta’ istituzzjonijiet ta’ kreditu (protetti mill-gvern ta’ Stat Membru, mutwanti promozzjonali) jew iggarantiti minnhom
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna kif definiti fl-Artikoli 2 u 3 tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114, maħruġin mill-istituzzjonijiet ta’ kreditu msemmijin fl-10(1)(e) tar-Regolament ta’ Delega (UE) 2015/61.
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0180
|
Assi li jirrappreżentaw pretensjonijiet fil-konfront ta’ banek multilaterali tal-iżvilupp u organizzazzjonijiet internazzjonali jew iggarantiti minnhom
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna kif definiti fl-Artikoli 2 u 3 tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114, li jirrappreżentaw pretensjonijiet fil-konfront tal-banek ta’ żvilupp multilaterali u tal-organizzazzjonijiet internazzjonali msemmijin fl-Artikolu 10(1)(g) tar-Regolament ta’ Delega (UE) 2015/61.
|
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0190
|
Unitajiet ta’ CIU kwalifikanti
Il-valur tas-suq tal-ishma jew tal-unitajiet f’CIUs li jissemmew fl-Artikolu 15(2)(a) tar-Regolament ta’ Delega (UE) 2015/61. Il-valur tas-suq tal-unitajiet fil-UCITS imsemmija fl-Artikolu 38(2) tar-Regolament (UE) 2023/1114 għandu jiġi rrapportat hawnhekk ukoll.
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0200
|
Bonds koperti ta’ kwalità għolja ħafna
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna kif definiti fl-Artikoli 2 u 3 tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114, li jirrappreżentaw skoperturi fil-forma ta’ bonds koperti ta’ kwalità estremament għolja msemmijin fl-Artikolu 10(1)(f) tar-Regolament ta’ Delega (UE) 2015/61.
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0210
|
Strumenti finanzjarji likwidi ħafna oħrajn, użati bħala assi referenzjati
Il-valur tas-suq ta’ strumenti finanzjarji likwidi ħafna użati bħala assi referenzjati li jaqgħu taħt l-Artikolu 2(1), punt (a), il-punt (iii), tar-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0220
|
li minnhom: Kriptoassi
Strumenti finanzjarji likwidi ħafna kif irrapportati fir-ringiela 0210 jekk ikunu kriptoassi skont l-Artikolu 2(4)(a) tar-Regolament (UE) 2023/1114.
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0230
|
Oħrajn
L-ammont/il-valur tas-suq tal-assi l-oħrajn fir-riżerva ta’ assi msemmija fl-Artikolu 36 tar-Regolament (UE) 2023/1114.
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0240
|
Aġġustamenti
L-impatt tal-aġġustamenti relatati mal-assi fir-riżerva ta’ assi msemmija fl-Artikolu 36 tar-Regolament (UE) 2023/1114, minħabba t-terminazzjoni ta’ finanzjament garantit, tislif garantit jew tranżazzjonijiet ta’ swap kollaterali effettwati b’assi ta’ riżerva f’mill-inqas parti waħda mit-tranżazzjoni, jekk it-tranżazzjoni timmatura fi żmien 5 ijiem tax-xogħol, kif speċifikat fl-Artikolu 6 tar-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0250
|
Retroriakkwisti
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|
0260
|
Influssi ta’ flus li jimmaturaw fil-5 ijiem ta’ xogħol li jmiss
L-ammont ta’ influssi ta’ flus minn retroriakkwisti fejn it-tranżazzjoni timmatura fil-5 ijiem tax-xogħol li jmiss wara d-data ta’ referenza tar-rapportar.
|
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0270
|
Flussi ta’ ħruġ ta’ kollateral li jimmaturaw fil-5 ijiem ta’ xogħol li jmiss
Il-valur tas-suq tal-flussi ta’ ħruġ tal-kollateral minn retroriakkwisti fejn it-tranżazzjoni timmatura fil-5 ijiem tax-xogħol li jmiss wara d-data ta’ referenza tar-rapportar għandu jiġi rrapportat hawnhekk jekk il-kollateral fornit jiġi rrapportat fir-ringiela 0020.
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0280
|
li minnhom: Bonds koperti ta’ kwalità estremament għolja
Il-valur tas-suq tal-flussi ta’ ħruġ tal-kollateral kif irrapportati fir-ringiela 0270 fil-forma ta’ bonds koperti ta’ kwalità estremament għolja msemmijin fl-Artikolu 2(1), punt (a), il-punt (ii), tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0290
|
Repos
|
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0300
|
Flussi ta’ ħruġ ta’ flus li jimmaturaw fil-5 ijiem ta’ xogħol li jmiss
L-ammont ta’ ħruġ ta’ flus minn repos fejn it-tranżazzjoni timmatura fil-5 ijiem tax-xogħol li jmiss wara d-data ta’ referenza tar-rapportar.
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0310
|
Influssi ta’ kollateral li jimmaturaw fil-5 ijiem ta’ xogħol li jmiss
Il-valur tas-suq tal-influssi tal-kollateral minn repos fejn it-tranżazzjoni timmatura fil-5 ijiem tax-xogħol li jmiss wara d-data ta’ referenza tar-rapportar jekk il-kollateral li għandu jiġi riċevut, jekk mhux aggravat, jikkwalifika bħala assi fir-riżerva ta’ assi.
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0320
|
li minnhom: Bonds koperti ta’ kwalità estremament għolja
Il-valur tas-suq tal-influssi kollaterali kif irrapportati fir-ringiela 0310 fil-forma ta’ bonds koperti ta’ kwalità estremament għolja msemmijin fl-Artikolu 2(1), punt (a), il-punt (ii), tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0330
|
Swaps kollaterali
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0340
|
Flussi ta’ ħruġ ta’ kollateral li jimmaturaw fil-5 ijiem ta’ xogħol li jmiss
Il-valur tas-suq tal-flussi ta’ ħruġ tal-kollateral minn swaps kollaterali fejn it-tranżazzjoni timmatura fil-5 ijiem tax-xogħol li jmiss wara d-data ta’ referenza jekk il-kollateral fornit jiġi rrapportat fir-ringiela 0020.
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0350
|
li minnhom: Bonds koperti ta’ kwalità estremament għolja
Il-valur tas-suq tal-flussi ta’ ħruġ tal-kollateral kif irrapportati fir-ringiela 0340 fil-forma ta’ bonds koperti ta’ kwalità estremament għolja msemmijin fl-Artikolu 2(1), punt (a), il-punt (ii), tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0360
|
Influssi ta’ kollateral li jimmaturaw fil-5 ijiem ta’ xogħol li jmiss
Il-valur tas-suq tal-influssi tal-kollateral minn swaps kollaterali fejn it-tranżazzjoni timmatura fil-5 ijiem tax-xogħol li jmiss wara d-data ta’ referenza jekk il-kollateral li għandu jiġi riċevut, jekk mhux aggravat, jikkwalifika bħala assi fir-riżerva ta’ assi.
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0370
|
li minnhom: Bonds koperti ta’ kwalità estremament għolja
Il-valur tas-suq tal-influssi kollaterali kif irrapportati fir-ringiela 0360 fil-forma ta’ bonds koperti ta’ kwalità estremament għolja msemmijin fl-Artikolu 2(1), punt (a), il-punt (ii), tar-Regolament Delegat li jistabbilixxi standards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114.
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0380
|
Valur tal-assi rreferenzjat
Il-valur monetarju jew il-valur tas-suq tal-assi referenzjat mit-tokens maħruġa jekk it-token ikun referenzjat għal muniti uffiċjali jew għal muniti oħra għajr muniti uffiċjali, rispettivament.
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0390
|
Sovrakollateralizzazzjoni obbligatorja
Il-valur tar-riżerva ta’ assi li jeċċedu l-valur tal-assi rreferenzjat u espress bħala perċentwal tal-valur tal-assi rreferenzjat, f’konformità mal-Artikolu 7 tar-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 36(4) tar-Regolament (UE) 2023/1114.
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(1)
Ir-Regolament ta’ Delega tal-Kummissjoni (UE) 2015/61 tal-10 ta’ Ottubru 2014 li jissupplimenta r-Regolament (UE) Nru 575/2013 tal-Parlament Ewropew u tal-Kunsill rigward ir-rekwiżit ta’ kopertura tal-likwidità għall-Istituzzjonijiet ta’ Kreditu (ĠU L 11, 17.1.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/61/oj).
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Kolonni
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Referenzi legali u struzzjonijiet
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0010
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Ammont/Valur tas-suq
Fil-kolonna 0010 l-emittenti għandhom jirrappurtaw il-valur tas-suq jew, fejn applikabbli, l-ammont tal-assi fir-riżerva ta’ assi għar-ringieli minn 0010 sa 0380. Ir-ringiela 0390 għandha tiġi rrapportata f’perċentwal.
L-ammont/il-valur tas-suq irrapportat fil-kolonna 0010 għandu jqis il-flussi ta’ ħruġ netti u l-influssi netti li jirriżultaw f’każ ta’ għeluq bikri tal-ħeġġ, inklużi d-derivattivi li jiħħeġġjaw id-differenza bejn il-bidla fil-valur tas-suq tal-assi ta’ riżerva u l-bidla fil-valur tas-suq tal-assi referenzjati mit-token. Dan jinkludi derivattivi fir-riżerva ta’ assi li huma relatati mal-assi referenzjati mit-tokens, meta t-tokens ma jkunux referenzjati ma’ muniti uffiċjali.
L-ammont/il-valur tas-suq irrapportat fil-kolonna 0010 ma għandux iqis il-haircuts regolatorji.
L-emittenti għandhom iqisu l-fluss nett ta’ flus, jiġifieri l-fluss ta’ ħruġ jew ta’ dħul, li jirriżulta li kieku l-ħeġġ kellu jingħalaq fid-data ta’ referenza tar-rapportar. Dan ma jiħux inkunsiderazzjoni bidliet potenzjali futuri fil-valur fl-assi.
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assi-z
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Referenzi legali u struzzjonijiet
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Munita
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L-emittent għandu jindika liema munita hija fl-ambitu f’konformità mal-punt 15 għall-mudell ippreżentat.
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IX. Rimarki ġenerali dwar il-Mudell S 03.02
15. F’konformità mal-Artikolu 22(1)(b) tar-Regolament (UE) 2023/1114, il-Mudell S 03.02 għandu jinkludi informazzjoni dwar id-daqs tar-riżerva ta’ assi, inkluż il-kompożizzjoni tar-riżerva ta’ assi skont il-kontroparti/l-emittent.
16. Sabiex tinġabar informazzjoni dwar il-konċentrazzjoni skont il-kontropartijiet għal kull tip ta’ assi fir-riżerva ta’ assi fil-Mudell S 03.02, l-emittenti għandhom japplikaw l-istruzzjonijiet li jinsabu f’din it-taqsima.
17. L-emittenti għandhom jirrappurtaw l-akbar 20 kontroparti għall-assi inklużi fir-riżerva ta’ assi tagħhom. Il-kontroparti rrapportata fl-entrata 1.01 għandha tkun il-kontroparti li magħha jinżamm l-akbar ammont ta’ assi fir-rigward ta’ kontroparti waħda, filwaqt li jitqies kull tip ta’ assi separatament, kemm fil-forma ta’ depożiti ma’, titoli maħruġa minn, skoperturi derivattivi, jew inkella skoperturi oħra ma’ dik il-kontroparti, fid-data ta’ referenza tar-rapportar; l-entrata 1.02 għandha tkun it-tieni l-akbar; u bl-istess mod bl-entrati li jifdal. Id-depożiti bankarji, it-titoli maħruġa u l-iskoperturi derivattivi kollha li jifdal ma’ kontropartijiet oħrajn għandhom jiġu rrapportati b’mod aggregat fl-entrati 1.21, 1.22 u 1.23, rispettivament.
18. Meta kontroparti tappartjeni għal diversi gruppi ta’ entitajiet b’rabtiet mill-qrib, din għandha tkun rapportata biss darba fil-grupp bl-ogħla ammont ta’ assi.
19. L-emittenti għandhom jirrapportaw l-entrati kollha f’dan il-mudell fil-munita tar-rapportar, irrispettivament mid-denominazzjoni attwali ta’ dawk l-entrati. Għal dawn il-finijiet, l-entrati li mhumiex denominati fil-munita tar-rapportar għandhom jiġu kkonvertiti fil-munita tar-rapportar billi tintuża r-rata tal-kambju spot tal-BĊE applikabbli fid-data ta’ referenza ta’ rapportar. L-emittenti għandhom jirrapportaw ukoll separatament l-entrati ta’ dan il-mudell li huma denominati fl-istess munita, ippreżentati fil-munita tad-denominazzjoni tagħhom billi jistabbilixxu l-valur tal-assi-z relatat kif xieraq.
X. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 03.02
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Kolonni
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Referenzi legali u struzzjonijiet
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0010
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Tip ta’ prodott
L-emittenti/il-kontropartijiet irreġistrati fil-kolonna 0020 għandhom jiġu assenjati tip ta’ prodott li jikkorrispondi għat-tranżazzjoni sottostanti, bl-użu tal-kodiċijiet li ġejjin indikati b’tipa grassa:
— DEPO (Depożiti ma’ istituzzjoni ta’ kreditu fir-riżerva ta’ assi).
— 0 % SEC (LCR 0 % assi likwidi ta’ haircut — titoli jew strumenti tas-suq tal-flus fir-riżerva ta’ assi).
— EHCB (LCR bonds koperti ta’ kwalità estremament għolja fir-riżerva ta’ assi).
— Unitajiet tal-UCITS (unitajiet f’UCITS fir-riżerva ta’ assi).
— DERIV (derivattivi OTC mhux marġinati fir-riżerva ta’ assi).
— OĦRAJN (Strumenti finanzjarji likwidi ħafna oħrajn — titoli, strumenti tas-suq monetarju jew kriptoassi fir-riżerva ta’ assi).
Ringieli differenti għandhom jiġu rrapportati bl-istess emittent/kontroparti għal kull tip ta’ prodott.
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0020
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Isem il-kontroparti/l-emittent
L-ismijiet tal-akbar għoxrin emittent jew kontroparti, sakemm l-ammont tad-depożiti għandhom, l-istrumenti maħruġa lilhom jew l-iskoperturi għal kull wieħed minnhom ikun mill-inqas 3 % tar-riżerva tal-assi kif ġie rrapportat fir-ringiela 0010 ta’ S 03.01. Kull isem għandu jinkludi r-riċevitur tad-depożitu jew l-emittent tal-istrumenti jew l-entitajiet kollha b’rabtiet mill-qrib bejniethom fir-rigward ta’ dawk l-iskoperturi. Din il-kolonna għandha tkopri l-isem sħiħ tal-entità ġuridika fost dawk b’rabtiet mill-qrib, li magħha l-emittent għandu l-ogħla skopertura u għandha tinkludi kwalunkwe referenza għat-tip ta’ kumpanija f’konformità mal-liġi nazzjonali tal-kumpaniji.
L-ikbar entrata għandha tiġi rrapportata fil-linja 1.01, it-tieni fil-linja 1.02, eċċ.
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0030
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Kodiċi LEI
Il-kodiċi ta’ identifikazzjoni ta’ entità ġuridika tal-kontroparti.
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0040
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Tip ta’ istituzzjoni
Emittenti/Kontropartijiet ikklassifikati bħala istituzzjoni ta’ kreditu definita fl-Artikolu 4(1), il-punt (1), tar-Regolament (UE) Nru 575/2013 tal-Parlament Ewropew u tal-Kunsill (1), irreġistrati fil-kolonna 0020 għandhom jiġu rrapportati bl-użu tal-kodiċijiet li ġejjin indikati b’tipa grassa:
— G-SII jekk l-istituzzjoni ta’ kreditu li tirċievi d-depożitu tkun indikata bħala “istituzzjoni globali sistemikament importanti” f’konformità mal-Artikolu 131(1) tad-Direttiva 2013/36/UE tal-Parlament Ewropew u tal-Kunsill (2).
— O-SII jekk l-istituzzjoni ta’ kreditu li tirċievi d-depożitu tkun indikata bħala “istituzzjoni sistemikament importanti” oħra f’konformità mal-Artikolu 131(1) tad-Direttiva 2013/36/UE.
— Istituzzjoni Kbira (għajr G-SII jew O-SII) jekk l-istituzzjoni ta’ kreditu li tirċievi d-depożitu tikkwalifika bħala “istituzzjoni kbira” kif definita fl-Artikolu 4(1), il-punt (146), tar-Regolament (UE) Nru 575/2013 iżda ma tkunx identifikata bħala G-SII jew O-SII.
— Oħrajn (Regulari u SNCIs) jekk l-istituzzjoni ta’ kreditu li tirċievi d-depożitu ma tikkwalifikax bħala istituzzjoni kbira kif definit fl-Artikolu 4(1), il-punt (146), tar-Regolament (UE) Nru 575/2013.
Jekk l-emittent/kontroparti ma tkunx istituzzjoni ta’ kreditu, din il-kaxxa għandha titħalla vojta.
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0050
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Ammont/Valur tas-suq
L-ammont tad-depożiti u tal-valur tas-suq tat-titoli u tad-derivattvi għandu jiġi rrapportat hawnhekk filwaqt li jitqies il-mekkaniżmu ta’ likwidazzjoni kif definit fl-Artikolu 6 tar-Regolament Delegat li jistabbilixxi l-istandards tekniċi regolatorji adottati skont l-Artikolu 38(5) tar-Regolament (UE) 2023/1114. L-ammont/il-valur tas-suq ma għandux iqis l-haircuts regolatorji. Huma għandhom iqisu l-flussi ta’ ħruġ netti u l-influssi netti li jirriżultaw f’każ ta’ għeluq bikri tal-ħeġġ.
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0060
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bħala % tal-assi totali tal-istituzzjoni ta’ kreditu li tirċievi depożitu
F’każ ta’ depożiti f’istituzzjoni ta’ kreditu, li huma inklużi fir-riżerva ta’ assi tal-istess tokens imsemmijin fl-Artikolu 36 tar-Regolament (UE) 2023/1114, l-ammont għandu jiġi rrapportat bħala perċentwal tal-assi totali tal-istituzzjoni ta’ kreditu li tirċievi dawk id-depożiti. L-ammont tal-assi totali għandu jkun l-aħħar data disponibbli ppubblikata tal-istituzzjoni ta’ kreditu rilevanti.
|
(1)
Ir-Regolament (UE) 575/2013 tal-Parlament Ewropew u tal-Kunsill tas-26 ta’ Ġunju 2013 dwar ir-rekwiżiti prudenzjali għall-istituzzjonijiet ta’ kreditu u d-ditti tal-investiment u li jemenda r-Regolament (UE) Nru 648/2012 (ĠU L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj).
(2)
Id-Direttiva 2013/36/UE tal-Parlament Ewropew u tal-Kunsill tas-26 ta’ Ġunju 2013 dwar l-aċċess għall-attività tal-istituzzjonijiet ta’ kreditu u s-superviżjoni prudenzjali tal-istituzzjonijiet ta’ kreditu u tad-ditti tal-investiment, li temenda d-Direttiva 2002/87/KE u li tħassar id-Direttivi 2006/48/KE u 2006/49/KE (ĠU L 176, 27.6.2013, p. 338, ELI: http://data.europa.eu/eli/dir/2013/36/oj).
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assi-z
|
Referenzi legali u struzzjonijiet
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Munita
|
L-emittent għandu jindika liema munita hija fl-ambitu f’konformità mal-punt 20 għall-mudell ippreżentat.
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PARTI IV:
TRANŻAZZJONIJIET KULL JUM (S 04.01, S 04.02, S 04.03 u S 04.04)
XI. Rimarki ġenerali dwar il-Mudell S 04.01
20. F’konformità mal-Artikolu 22(1)(c), tar-Regolament (UE) 2023/1114, il-Mudell S 04.01 għandu jinkludi informazzjoni dwar l-għadd medju u l-valur aggregat medju tat-tranżazzjonijiet għal kull jum matul il-perjodu ta’ rapportar, ippreżentati separatament għall-pajjiżi fl-ambitu tar-rapportar.
21. Il-post tal-oriġinatur u tal-benefiċjarju involut fit-tranżazzjonijiet għandu jkun, skont l-approċċ għad-definizzjoni tal-pajjiż tad-detenturi fil-mudell S 01.00 “Għadd ta’ detenturi — fid-data ta’ referenza”, kif ġej:
(a)
għall-persuni fiżiċi, ir-residenza abitwali tagħhom;
(b)
għall-persuni ġuridiċi, l-indirizz tal-uffiċċju rreġistrat.
22. Dawk it-tranżazzjonijiet għandhom ikunu fil-kamp ta’ applikazzjoni ta’ dan il-mudell, meta mill-inqas wieħed mid-detenturi involuti fit-tranżazzjoni jkun jinsab fl-Unjoni. Barra minn hekk, meta t-token ikun referenzjat ma’ munita uffiċjali ta’ wieħed mill-Istati Membri tal-Unjoni, it-tranżazzjonijiet fejn iż-żewġ detenturi involuti jkunu jinsabu barra mill-Unjoni għandhom jiġu inklużi wkoll fl-ambitu tar-rapportar.
23. L-emittent għandu jiddetermina l-valur tat-tranżazzjonijiet bil-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910].
24. Il-mudell S 04.01 għandu jinkludi diżaggregazzjoni għat-tranżazzjonijiet:
(a)
li minnhom magħmula fil-pajjiż;
(b)
li minnhom tranżazzjoni riċevuta lejn il-pajjiż;
(c)
li minnhom tranżazzjoni mibgħuta mill-pajjiż.
25. Il-mudell S 04.01 għandu jiġi rrapportat separatament għal kull pajjiż relatat mat-tranżazzjoni bit-token irreferenzjat ma’ assi. Il-pajjiżi tat-tranżazzjoni huma l-pajjiżi ta’ residenza tad-detenturi involuti fit-tranżazzjoni, inkluż il-pajjiż tal-oriġinatur u l-pajjiż tal-benefiċjarju tat-tranżazzjoni.
XII. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.01
|
Ringiela
|
Referenzi legali u struzzjonijiet
|
|
0010
|
Tranżazzjonijiet kull jum — medja
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet fejn jew il-post tal-oriġinatur jew il-post tal-benefiċjarju jinsab f’dak il-pajjiż.
|
|
0020
|
Li minnhom magħmula fil-pajjiż
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet fejn kemm il-post tal-oriġinatur kif ukoll il-post tal-benefiċjarju jkunu f’dak il-pajjiż.
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0030
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Li minnhom tranżazzjoni riċevuta lejn il-pajjiż
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet fejn il-post tal-oriġinatur ikun barra minn dak il-pajjiż u l-post tal-benefiċjarju jinsab f’dak il-pajjiż.
|
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0040
|
Li minnhom tranżazzjoni mibgħuta mill-pajjiż
Għal dak il-pajjiż determinat mill-assi-z, dawk it-tranżazzjonijiet fejn il-post tal-oriġinatur ikun jinsab f’dak il-pajjiż u l-post tal-benefiċjarju jkun barra minn dak il-pajjiż.
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Kolonna
|
Referenzi legali u struzzjonijiet
|
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0010
|
Għadd
L-għadd medju ta’ tranżazzjonijiet f’kull jum, ikkalkulat bħala l-għadd totali ta’ tranżazzjonijiet fl-ambitu fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar.
|
|
0020
|
Ammont
Il-valur aggregat medju ta’ tranżazzjonijiet f’kull jum, ikkalkulat bħala s-somma tal-valuri tat-tranżazzjonijiet kollha fl-ambitu fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar.
|
|
assi-z
|
Referenzi legali u struzzjonijiet
|
|
L-isem tal-pajjiż
|
Dan il-mudell għandu jiġi rrapportat separatament għal kull pajjiż fl-ambitu. L-assi-z jiddetermina l-pajjiż fil-kamp ta’ applikazzjoni għall-mudell speċifiku. L-assi-z għandu jipprovdi l-pajjiżi differenti kollha abbażi tal-post tad-detenturi involuti fit-tranżazzjonijiet fl-ambitu.
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XIII. Rimarki ġenerali dwar il-Mudell S 04.02
26. L-unika differenza bejn il-Mudell S 04.02 u l-Mudell S 04.01 hija li l-Mudell S 04.02 huwa għat-tranżazzjonijiet kollha relatati mal-UE u għalhekk ma għandux l-assi-z li jiddetermina l-pajjiż fl-ambitu.
XIV. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.02
|
Ringiela
|
Referenzi legali u struzzjonijiet
|
|
0010
|
Tranżazzjonijiet kull jum — medja
Tranżazzjonijiet fejn jew il-post tal-oriġinatur jew il-post tal-benefiċjarju jkun fl-Unjoni.
|
|
0020
|
Li minnhom magħmula fl-UE
Tranżazzjonijiet fejn kemm il-post tal-oriġinatur kif ukoll il-post tal-benefiċjarju jkunu fl-Unjoni.
|
|
0030
|
Li minnhom tranżazzjoni riċevuta lejn l-UE
Tranżazzjonijiet fejn il-post tal-oriġinatur ikun barra mill-Unjoni u l-post tal-benefiċjarju jkun fl-Unjoni.
|
|
0040
|
Li minnhom tranżazzjoni mibgħuta mill-UE
Tranżazzjonijiet fejn il-post tal-oriġinatur ikun fl-Unjoni u l-post tal-benefiċjarju jkun barra mill-Unjoni.
|
|
Kolonna
|
Referenzi legali u struzzjonijiet
|
|
0010
|
Għadd
L-għadd medju ta’ tranżazzjonijiet f’kull jum, ikkalkulat bħala l-għadd totali ta’ tranżazzjonijiet fl-ambitu fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar.
|
|
0020
|
Ammont
Il-valur aggregat medju ta’ tranżazzjonijiet f’kull jum, ikkalkulat bħala s-somma tal-valuri tat-tranżazzjonijiet kollha fl-ambitu fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar.
|
XV. Rimarki ġenerali dwar il-Mudell S 04.03
27. F’konformità mal-Artikolu 22(1)(c), tar-Regolament (UE) 2023/1114, il-Mudell S 04.03 għandu jinkludi informazzjoni dwar l-għadd medju u l-valur aggregat medju tat-tranżazzjonijiet u tat-trasferimenti kull jum waqt il-perjodu ta’ rappurtar. It-tranżazzjonijiet u t-trasferimenti li jaqgħu taħt il-mudell huma dawk bejn kartieri mhux ta’ kustodja jew bejn kartieri mhux ta’ kustodja u tipi oħra ta’ indirizzi tar-reġistru distribwit li jintużaw għal skopijiet ta’ saldu u li mhumiex ikkontrollati minn utent jew minn fornitur ta’ servizzi tal-kriptoassi.
XVI. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.03
|
Ringiela
|
Referenzi legali u struzzjonijiet
|
|
0010
|
Tranżazzjonijiet bejn kartieri mhux ta’ kustodja f’kull jum — medja
It-tranżazzjonijiet bejn kartieri mhux ta’ kustodja, kif definiti fl-Artikolu 2, il-punt (3), tar-Regolament Delegat [C(2024) 6910], jew bejn kartieri mhux ta’ kustodja u tipi oħra ta’ indirizzi tar-reġistru distribwit li mhumiex ikkontrollati minn detentur tat-token irreferenzjat ma’ assi jew minn fornitur ta’ servizzi tal-kriptoassi għandhom jiġu rrapportati fuq bażi tal-aħjar sforz, meta titqies l-informazzjoni limitata li l-emittenti jaf ikollhom dwar dawn it-tranżazzjonijiet u d-detenturi relatati involuti f’tali tranżazzjonijiet.
|
|
0020
|
Trasferimenti bejn kartieri mhux ta’ kustodja f’kull jum — medja
Trasferimenti bejn kartieri mhux ta’ kustodja, kif definit fl-Artikolu 2, il-punt (3), tar-Regolament Delegat [C(2024) 6910], jew bejn kartieri mhux ta’ kustodja u tipi oħrajn ta’ indirizzi tar-reġistru distribwit li mhumiex ikkontrollati minn detentur tat-token irreferenzjat ma’ assi jew minn fornitur ta’ servizzi tal-kriptoassi.
|
|
Kolonna
|
Referenzi legali u struzzjonijiet
|
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0010
|
Għadd
L-għadd medju ta’ tranżazzjonijiet (jew trasferimenti f’każ tar-ringiela 0020) f’kull jum, ikkalkulat bħala l-għadd totali ta’ tranżazzjonijiet (jew trasferimenti f’każ tar-ringiela 0020) fl-ambitu fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar.
|
|
0020
|
Ammont
Il-valur aggregat medju ta’ tranżazzjonijiet (jew trasferimenti f’każ tar-ringiela 0020) f’kull jum, ikkalkulat bħala s-somma tal-valuri tat-tranżazzjonijiet (jew trasferimenti f’każ tar-ringiela 0020) kollha fl-ambitu fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar. Il-kalkolu tal-valur tat-tranżazzjonijiet u tat-trasferimenti fl-ambitu ta’ dan il-mudell għandu jsegwi l-metodu ta’ valwazzjoni definit fl-Artikolu 4(3) tar-Regolament Delegat [C(2024) 6910].
|
XVII. Rimarki ġenerali dwar il-Mudell S 04.04
28. Il-mudell S 04.04 għandu jinkludi informazzjoni dwar il-metodoloġija użata għall-istima tal-valuri rrapportati fil-mudell S 04.03.
XVIII. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 04.04
|
Ringiela
|
Referenzi legali u struzzjonijiet
|
|
0010
|
Metodoloġija użata għall-mudell S 04.03
L-emittenti għandhom jipprovdu deskrizzjoni qasira tal-metodoloġija użata għall-istima tal-valuri rrapportati fil-mudell S 04.03.
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PARTI V:
TRANŻAZZJONIJIET KULL ĠURNATA LI HUMA ASSOĊJATI MAL-UŻI BĦALA MEZZ TA’ SKAMBJU F’ŻONA TA’ MUNITA UNIKA (S 05.00)
XIX. Rimarki ġenerali dwar il-Mudell S 05.00
29. F’konformità mal-Artikolu 22(1)(d) tar-Regolament (UE) 2023/1114, il-Mudell S 05.00 għandu jinkludi informazzjoni dwar l-għadd medju u l-valur aggregat medju ta’ tranżazzjonijiet kull jum matul il-perjodu ta’ rapportar, li huma assoċjati mal-użi ta’ token irreferenzjat ma’ assi bħala mezz ta’ skambju f’żona ta’ munita unika.
30. Dan il-mudell għandu jsegwi r-rekwiżiti stabbiliti fir-Regolament Delegat [C(2024) 6910].
31. Dan il-mudell għandu jiġi rrapportat separatament għal kull żona ta’ munita unika kif speċifikat fl-Artikolu 3(5) tar-Regolament Delegat [C(2024) 6910].
XX. Struzzjonijiet li jikkonċernaw pożizzjonijiet speċifiċi tal-Mudell S 05.00
|
Ringiela
|
Referenzi legali u struzzjonijiet
|
|
0010
|
Tranżazzjonijiet kull jum — medja
Għal dik iż-żona ta’ munita unika ddeterminata permezz tal-assi-z, dawk it-tranżazzjonijiet li huma f’dik iż-żona ta’ munita unika, f’konformità mal-Artikolu 3(5) tar-Regolament Delegat [C(2024) 6910].
|
|
Kolonna
|
Referenzi legali u struzzjonijiet
|
|
0010
|
Għadd
L-għadd medju ta’ tranżazzjonijiet f’kull jum, ikkalkulat bħala l-għadd totali ta’ tranżazzjonijiet fl-ambitu fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar, f’konformità mar-Regolament Delegat [C(2024) 6910].
|
|
0020
|
Ammont
Il-valur aggregat medju tat-tranżazzjonijiet kull jum, ikkalkolat bħala s-somma tal-valuri tat-tranżazzjonijiet kollha fil-kamp ta’ applikazzjoni fil-perjodu ta’ rapportar u diviż bl-għadd ta’ jiem kalendarji fil-perjodu ta’ rapportar, f’konformità mar-Regolament Delegat [C(2024) 6910].
|
|
assi-z
|
Referenzi legali u struzzjonijiet
|
|
Isem taż-żona ta’ munita unika
|
Dan il-mudell għandu jiġi rrapportat separatament għal kull żona ta’ munita unika fl-ambitu. L-assi-z għandu jipprovdi ż-żoni ta’ munita unika differenti kollha abbażi tal-post tad-detenturi involuti fit-tranżazzjonijiet fil-kamp ta’ applikazzjoni, f’konformità mar-Regolament Delegat [C(2024) 6910].
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1. Ħarsa ġenerali
| Titlu |
Regolamentazzjoni |
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1. This Annex contains the instructions for the reporting of the templates for issuers.
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|
1.
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This Annex contains the instructions for the reporting of the templates for issuers.
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2. This Annex consists of four different sets of templates: (a) number of holders (S 01.00); (b) …
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2.
|
This Annex consists of four different sets of templates:
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(a)
|
number of holders (S 01.00);
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(b)
|
value of the token issued and the size and composition of the reserve of assets (S 02.00, S 03.01 and S 03.02);
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(c)
|
transactions per day (S 04.01, S 04.02, S 04.03 and S 04.04);
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(d)
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transactions per day that are associated to uses as a means of exchange within a single currency area (S 05.00).
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3. For each template, legal references are provided. Further detailed information regarding more …
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3.
|
For each template, legal references are provided. Further detailed information regarding more general aspects of the reporting of each block of templates and instructions concerning specific positions are included in this part of this Implementing Regulation.
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4. Issuers shall report in the columns labeled as “Amount” or “Amount/Market value” the monetary …
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4.
|
Issuers shall report in the columns labeled as “Amount” or “Amount/Market value” the monetary values denominated in the official currency of the competent authority`s Member State, regardless of the denomination of the basket of assets referenced by the asset-referenced token. In columns “Number”, numerical values shall be reported, following the specific instructions given for the templates. This is without prejudice to templates S 03.01, S 03.02 and S 04.04, for which these are specified in their related instructions.
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5. The following general notation is followed in the instructions: {Template; Row; Column; z-axis}. …
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5.
|
The following general notation is followed in the instructions: {Template; Row; Column; z-axis}. In the case of templates with only one column, only rows are referred to {Template; Row}, with z-axis where applicable.
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6. When filling in the templates, issuers shall use the information provided by the crypto-asset …
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6.
|
When filling in the templates, issuers shall use the information provided by the crypto-asset service providers, in accordance with Article 1(2) and Article 3(2) of this Implementing Regulation.
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II. Scope of reporting
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7. Issuers shall report all templates set out in this Annex.
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7.
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Issuers shall report all templates set out in this Annex.
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8. Issuers shall report the templates set out in this Annex separately for each asset-referenced …
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8.
|
Issuers shall report the templates set out in this Annex separately for each asset-referenced token.
|
PART II: NUMBER OF HOLDERS (S 01.00)
III. General remarks on Template S 01.00
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9. In accordance with Article 22(1), point (a), of Regulation (EU) 2023/1114, Template S 01.00 …
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9.
|
In accordance with Article 22(1), point (a), of Regulation (EU) 2023/1114, Template S 01.00 shall contain the number of holders of the asset-referenced token as at the end of the reference date, with the breakdowns of:
|
(a)
|
Holders of custodial wallet, including an “of which” for retail holders;
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(b)
|
Holders of non-custodial wallet, which for the purpose of this template include holders of any other types of distributed ledger addresses that are used for settlement purposes and not controlled by a holder of the asset-referenced token or by a crypto asset service provider; an additional breakdown for retail holders is included as an “of which” of this row.
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10. Information of this template shall be reported at a total level and separately for each Member …
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10.
|
Information of this template shall be reported at a total level and separately for each Member State or third country. The country of a holder shall be determined by the holders’ location as follows:
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a.
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for natural persons, their habitual residence;
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b.
|
for legal persons, the registered office address.
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11. Issuers shall, based on the information received from crypto-asset service providers in …
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11.
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Issuers shall, based on the information received from crypto-asset service providers in accordance with Article 1(2) and Article 3(2) of this Implementing Regulation, identify possible duplications of the same holders having multiple accounts with different crypto-asset service providers. Such accounts, where the actual holder is the same person or entity, shall be counted as one holder for the purposes of Template S 01.00.
|
IV. Instructions concerning specific positions of Template S 01.00
|
Row
|
Legal references and instructions
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0010
|
Total number of holders
The total number of holders.
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0020
|
holders of custodial wallet
The number of holders of custodial wallet within the meaning of Article 2, point (2), of Commission Delegated Regulation [C(2024) 6910] (1).
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0030
|
of which retail holders
Within the scope of row 0020 – of which holders of custodial wallet, the number of retail holders.
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0040
|
holders of non-custodial wallet
The number of holders of non-custodial wallet within the meaning of Article 2, point (3), of Delegated Regulation [C(2024) 6910], or holder of any other type of distributed ledger address that is used for settlement purposes and not controlled by a holder of the asset-referenced token or by a crypto asset service provider, and all other holders of the asset-referenced token that are not counted under row 0020 – of which holders of custodial wallet. Due to the limited information on holders of non-custodial wallet, issuers are to report their estimates for this row, calculated on a best effort basis.
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0050
|
of which retail holders
Within the scope of row 0040 – of which holders of non-custodial wallet, the number of retail holders. Due to the limited information on holders of non-custodial wallet, issuers are to report their estimates for this row, calculated on a best effort basis.
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PART III: VALUE OF THE TOKEN ISSUED AND THE SIZE AND COMPOSITION OF THE RESERVE OF ASSETS (S 02.00, S 03.01 and S 03.02)
V. General remarks on Template S 02.00
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12. In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 02.00 …
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12.
|
In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 02.00 shall include information on the value of the token issued and on the size of the related reserve of assets.
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VI. Instructions concerning specific positions of Template S 02.00
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Row
|
Legal references and instructions
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0010
|
Value of the token issued – at reference date
The aggregated value of the token issued, on the reporting reference date, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
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0020
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Value of the token issued – maximum
The maximum amount among the aggregated values of the token issued as at the end of each calendar day during the reporting period, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
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0030
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Value of the token issued – average
The average amount of the aggregated values of the token issued as at the end of each calendar day during the reporting period, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910]. The average shall be calculated as the sum of the values of the token issued calculated for each calendar day for the reporting period, divided by the number of the calendar days in the reporting period.
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0040
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Value of the token issued – minimum
The minimum amount among the aggregated values of the token issued as at the end of each calendar day during the reporting period, calculated following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
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0050
|
Size of the reserve of assets – at reference date
The value of the reserve of assets as at the end of the reference date, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
|
|
0060
|
Size of the reserve of assets – maximum
The maximum amount among the values of the reserve of assets as at the end of each calendar day during the reporting period, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
|
|
0070
|
Size of the reserve of assets – average
The average amount of the values of the reserve of assets as at the end of each calendar day during the reporting period, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114. The average shall be calculated as the sum of the values of the reserve of assets calculated for each calendar day for the reporting period, divided by the number of the calendar days in the reporting period.
|
|
0080
|
Size of the reserve of assets – minimum
The minimum amount among the values of the reserve of assets as at the end of each calendar day during the reporting period, calculated following the requirements set out in Article 36 of Regulation (EU) 2023/1114 and Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
|
VII. General remarks on Template S 03.01
|
|
13. In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.01 …
|
|
13.
|
In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.01 shall include information on the size of the reserve of assets, including the composition of the reserve of assets by type of assets and maturities.
|
|
|
14. Issuers shall report all the items in this Template S 03.01 in the official currency of the …
|
|
14.
|
Issuers shall report all the items in this Template S 03.01 in the official currency of the home Member State (reporting currency), regardless of the actual denomination of those items. For these purposes, items that are not denominated in the reporting currency shall be converted into the reporting currency by using the ECB spot exchange rate applicable on the reporting reference date. Issuers shall also report separately the items of this template that are denominated in the same currency, presented in their currency of denomination by setting the related z-axis value accordingly.
|
VIII. Instructions concerning specific positions of Template S 03.01
|
Rows
|
Legal references and instructions
|
|
0010
|
Reserve of assets
The amount/market value of the assets in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114 taking into account the unwind mechanism as defined in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0020
|
Unadjusted reserve of assets
The amount/market value of the assets in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114 before taking into account the unwind mechanism as defined in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0030
|
Coins and banknotes
Total amount of coins and banknotes.
|
|
0040
|
Deposits with credit institutions
The amount of deposits with credit institutions shall be reported here.
|
|
0050
|
Commodities
The market value of commodities or shares in funds that invest in commodities with the aim to track the price of commodities shall be reported here.
|
|
0060
|
of which: based on gold
Commodities as reported in row 0050 which are based on gold.
|
|
0070
|
of which: based on other precious metals
Commodities as reported in row 0050 which are based on other precious metals than gold, including platinum or silver.
|
|
0080
|
of which: based on industry metals
Commodities as reported in row 0050 which are based on industry metals, including Aluminium, Copper, Lead Nickel, Tin or Zinc.
|
|
0090
|
of which: based on energy
Commodities as reported in row 0050 which are based on energy, including Crude Oil (WTI and Brent), Natural Gas, RBOB Gasoline, Low Sulphur Gas Oil or ULS Diesel.
|
|
0100
|
of which: based on livestock
Commodities as reported in row 0050 which are based on livestock, including Live Cattle or Lean Hogs.
|
|
0110
|
of which: based on grains
Commodities as reported in row 0050 which are based on grains, including Corn Soybeans, Soybean Oil, Soybean Meal or Wheat (Chicago and KC HRW).
|
|
0120
|
of which: based on softs
Commodities as reported in row 0050 which are based on softs, including Cocoa, Coffee, Cotton or Sugar.
|
|
0130
|
Assets representing claims on or guaranteed by central banks
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by central banks referred to in Articles 10(1), points (b) and (d), of Commission Delegated Regulation (EU) 2015/61 (2).
|
|
0140
|
Assets representing claims on or guaranteed by central governments
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by central governments referred to in Article 10(1), points (c) and (d), of Delegated Regulation (EU) 2015/61.
|
|
0150
|
Assets representing claims on or guaranteed by regional governments / local authorities
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by regional governments or local authorities referred to in Article 10(1), point (c), of Delegated Regulation (EU) 2015/61.
|
|
0160
|
Assets representing claims on or guaranteed by public sector entities
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by public sector entities referred to in Article 10(1), point (c), of Delegated Regulation (EU) 2015/61.
|
|
0170
|
Assets representing claims on or guaranteed by credit institutions (protected by Member State government, promotional lender)
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 issued by credit institutions referred to in Article 10(1), point (e), of Delegated Regulation (EU) 2015/61.
|
|
0180
|
Assets representing claims on or guaranteed by multilateral development banks and international organisations
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing claims on or guaranteed by the multilateral development banks and the international organisations referred to in Article 10(1), point (g), of Delegated Regulation (EU) 2015/61.
|
|
0190
|
Qualifying CIU units
The market value of shares or units in CIUs referred to in Article 15(2), point (a), of Delegated Regulation (EU) 2015/61. The market value of units in UCITS referred to in Article 38(2) of Regulation (EU) 2023/1114 shall be reported here too.
|
|
0200
|
Extremely high-quality covered bonds
The market value of highly liquid financial instruments as defined in Articles 2 and 3 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114 representing exposures in the form of extremely high-quality covered bonds referred to in Article 10(1), point (f), of Delegated Regulation (EU) 2015/61.
|
|
0210
|
Other highly liquid financial instruments, used as assets referenced
The market value of highly liquid financial instruments used as assets referenced falling under Article 2(1), point (a), point (iii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0220
|
of which: Crypto assets
Highly liquid financial instruments as reported in row 0210 if they are crypto assets as referred to in Article 2(4), point (a), of Regulation (EU) 2023/1114.
|
|
0230
|
Others
The amount/market value of any other asset in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114.
|
|
0240
|
Adjustments
The impact of the adjustments related to the assets in the reserve of assets referred to in Article 36 of Regulation (EU) 2023/1114, due to the termination of secured funding, secured lending or collateral swap transactions entered into using reserve assets on at least one leg of the transaction, where the transaction matures within 5 working days, as specified in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0250
|
Reverse repos
|
|
0260
|
Cash inflows maturing within the next 5 working days
The amount of cash inflows from reverse repos where the transaction matures within the next 5 working days after the reporting reference date.
|
|
0270
|
Collateral outflows maturing within the next 5 working days
The market value of the collateral outflows from reverse repos where the transaction matures within the next 5 working days after the reporting reference date shall be reported here if the collateral to be posted is reported under row 0020.
|
|
0280
|
of which: Extremely high quality covered bonds
The market value of the collateral outflows as reported in row 0270 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0290
|
Repos
|
|
0300
|
Cash outflows maturing within the next 5 working days
The amount of cash outflows from repos where the transaction matures within the next 5 working days after the reporting reference date.
|
|
0310
|
Collateral inflows maturing within the next 5 working days
The market value of the collateral inflows from repos where the transaction matures within the next 5 working days after the reporting reference date if the collateral to be received, if unencumbered, would qualify as an asset in the reserve of assets.
|
|
0320
|
of which: Extremely high quality covered bonds
The market value of the collateral inflows as reported in row 0310 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0330
|
Collateral swaps
|
|
0340
|
Collateral outflows maturing within the next 5 working days
The market value of the collateral outflows from collateral swaps where the transaction matures within the next 5 working days after the reference date if the collateral to be posted is reported under row 0020.
|
|
0350
|
of which: Extremely high quality covered bonds
The market value of the collateral outflows as reported in row 0340 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0360
|
Collateral inflows maturing within the next 5 working days
The market value of the collateral inflows from collateral swaps where the transaction matures within the next 5 working days after the reference date if the collateral to be received, if unencumbered, would qualify as an asset in the reserve of assets.
|
|
0370
|
of which: Extremely high quality covered bonds
The market value of the collateral inflows as reported in row 0360 in the form of extremely high-quality covered bonds referred to in Article 2(1), point (a), point (ii), of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114.
|
|
0380
|
Value of the asset referenced
The monetary value or the market value of the asset-referenced by the tokens issued if the token is referenced to official currencies or to other than official currencies, respectively.
|
|
0390
|
Mandatory Over-collateralisation
The value of the reserve of assets exceeding the value of the assets referenced and expressed as a percentage of the value of the assets referenced, in accordance with Article 7 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 36(4) of Regulation (EU) 2023/1114.
|
|
Columns
|
Legal references and instructions
|
|
0010
|
Amount/market value
Issuers shall report in column 0010 the market value, or the amount where applicable, of the assets in the reserve of assets for rows 0010 to 0380. Row 0390 shall be reported in percentage.
The amount/market value reported in column 0010 shall take into account net outflows and net inflows that would result in the event of an early close-out of the hedge, including derivatives hedging the difference between the change of the market value of reserve assets and the change of the market value of the assets referenced by the token. This includes derivatives in the reserve of assets that are relating to the assets referenced by the tokens where the tokens are not referenced to official currencies.
The amount/market value reported in column 0010 shall not take into account regulatory haircuts.
Issuers shall take into account the net cash flow, either outflow or inflow, that would arise if the hedge was to be closed out at the reporting reference date. This does not take into account potential future value changes in the asset.
|
|
z-axis
|
Legal references and instructions
|
|
Currency
|
The issuer shall indicate which currency is in scope in accordance with point 15 for the template presented.
|
IX. General remarks on Template S 03.02
|
|
15. In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.02 …
|
|
15.
|
In accordance with Article 22(1), point (b), of Regulation (EU) 2023/1114, Template S 03.02 shall include information on the size of the reserve of assets, including the composition of the reserve of assets by counterparty/issuer.
|
|
|
16. In order to collect information about concentration by counterparties for each asset type …
|
|
16.
|
In order to collect information about concentration by counterparties for each asset type within the reserve of assets in Template S 03.02, issuers shall apply the instructions contained in this section.
|
|
|
17. Issuers shall report the top twenty largest counterparties for the assets included in their …
|
|
17.
|
Issuers shall report the top twenty largest counterparties for the assets included in their reserve of assets. The counterparty reported in item 1.01 shall be the counterparty with whom the largest amount of assets relative to one counterparty is held, considering each asset type separately either in the form of deposits with, securities issued by, derivatives exposures with or other exposures with that counterparty, on the reporting reference date; item 1.02 shall be the second largest; and similarly with the remaining items. All the remaining bank deposits with, securities issued by, derivatives exposures with other counterparties shall be reported in an aggregated manner in items 1.21, 1.22 and 1.23, respectively.
|
|
|
18. Where a counterparty belongs to several groups of entities with close links, it shall be …
|
|
18.
|
Where a counterparty belongs to several groups of entities with close links, it shall be reported only once in the group with the highest amount of assets.
|
|
|
19. Issuers shall report all the items in this template in the reporting currency, regardless of …
|
|
19.
|
Issuers shall report all the items in this template in the reporting currency, regardless of the actual denomination of those items. For these purposes, items that are not denominated in the reporting currency should be converted into the reporting currency by using the ECB spot exchange rate applicable on the reporting reference date. Issuers shall also report separately the items of this template that are denominated in the same currency, presented in their currency of denomination by setting the related z-axis value accordingly.
|
X. Instructions concerning specific positions of Template S 03.02
|
Columns
|
Legal references and instructions
|
|
0010
|
Type of product
Issuers/Counterparties recorded in column 0020 shall be assigned a product type corresponding to the underlying transaction, using the following codes indicated in bold:
|
—
|
DEPO (Deposits with a credit institution in the reserve of assets).
|
|
—
|
0% SEC (LCR 0% haircut liquid assets – securities or money market instruments in the reserve of assets).
|
|
—
|
EHCB (LCR extremely high-quality covered bonds in the reserve of assets).
|
|
—
|
UCITs units (units in UCITs in the reserve of assets).
|
|
—
|
DERIV (Unmargined OTC derivatives in the reserve of assets).
|
|
—
|
OTHER (Other highly liquid financial instruments – securities, money market instruments or crypto-assets in the reserve of assets).
|
Different rows shall be reported with the same issuer/counterparty for each product type.
|
|
0020
|
Counterparty/Issuer Name
The names of the top twenty issuers or counterparties as long as the amount of the deposits placed with, the instruments issued or the exposures to each of them is at least 3 % of the reserve of assets as reported in row 0010 of S 03.01. Each name shall include the deposit receiver or the instruments issuer or all entities with close links among each other to those exposures. This column shall capture the full name of the legal entity among those with close links with which the issuer has the highest exposure and shall include any references to the company type in accordance with the national company law.
The largest item shall be reported in line 1.01, the second in line 1.02, and so on.
|
|
0030
|
LEI Code
The legal entity identifier code of the counterparty.
|
|
0040
|
Type of institution
Issuers/Counterparties classified as credit institution defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 of the European Parliament and of the Council (3) recorded in column 0020 shall be reported using the following codes indicated in bold:
|
—
|
G-SII if the credit institution receiving the deposit is designated as ‘global systemically important institution’ in accordance with Article 131(1) of Directive 2013/36/EU of the European Parliament and of the Council (4).
|
|
—
|
O-SII if the credit institution receiving the deposit is designated as other 'systemically important institution' in accordance with Article 131(1) of Directive 2013/36/EU.
|
|
—
|
Large Institution (other than G-SII or O-SII) if the credit institution receiving the deposit qualifies as a ‘large institution’ as defined in Article 4(1), point (146), of Regulation (EU) No 575/2013 but is not identified as G-SII or O-SII.
|
|
—
|
Other (Regular and SNCIs) if the credit institution receiving the deposit does not qualify as a large institution as defined in Article 4(1), point (146), of Regulation (EU) No 575/2013.
|
If the issuer/counterparty is not a credit institution, this field shall be left empty.
|
|
0050
|
Amount/Market value
The amount of the deposits and the market value of the securities and derivatives shall be reported here taking into account the unwind mechanism as defined in Article 6 of Delegated Regulation establishing regulatory technical standards adopted pursuant to Article 38(5) of Regulation (EU) 2023/1114. The amount/market value shall not take into account regulatory haircuts. They shall take into account the net outflows and net inflows that would result in the event of an early close-out of the hedge.
|
|
0060
|
as % of total assets of the credit institution receiving deposit
For deposits in a credit institution that are included in the reserve of assets of the same tokens referred to in Article 36 of Regulation (EU) 2023/1114, the amount shall be reported as percentage of the total assets of the credit institution receiving those deposits. The amount of total assets shall be the latest published available data of the relevant credit institution.
|
|
z-axis
|
Legal references and instructions
|
|
Currency
|
The issuer shall indicate which currency is in scope in accordance with point 20 for the template presented.
|
PART IV: TRANSACTIONS PER DAY (S 04.01, S 04.02, S 04.03 and S 04.04)
XI. General remarks on Template S 04.01
|
|
20. In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.01 …
|
|
20.
|
In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.01 shall include information on the average number and average aggregate value of transactions per day during the reporting period, presented separately for the countries in scope of the reporting.
|
|
|
21. The location of the originator and the beneficiary involved in the transactions shall be …
|
|
21.
|
The location of the originator and the beneficiary involved in the transactions shall be, following the approach for defining the country of the holders in template S 01.00 ‘Number of holders – at reference date’, as follows:
|
(a)
|
for natural persons, their habitual residence;
|
|
(b)
|
for legal persons, the registered office address.
|
|
|
|
22. Those transactions shall be in scope for this template, where at least one of the holders …
|
|
22.
|
Those transactions shall be in scope for this template, where at least one of the holders involved in the transaction is located within the Union. In addition, when the token references an official currency of one of the Member States of the Union, transactions where both of the holders involved are located outside of the Union shall be also included to the scope of reporting.
|
|
|
23. The issuer shall determine the value of the transactions following the valuation method defined …
|
|
23.
|
The issuer shall determine the value of the transactions following the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
|
|
|
24. Template S 04.01 shall include a breakdown for the transactions: (a) of which made within the …
|
|
24.
|
Template S 04.01 shall include a breakdown for the transactions:
|
(a)
|
of which made within the country;
|
|
(b)
|
of which received transaction to the country;
|
|
(c)
|
of which sent transaction from the country.
|
|
|
|
25. Template S 04.01 shall be reported separately for each country related to the transaction with …
|
|
25.
|
Template S 04.01 shall be reported separately for each country related to the transaction with the asset-referenced token. The countries of a transaction are the countries of residence of the holders involved in the transaction, including the country of the originator and the country of the beneficiary of the transaction.
|
XII. Instructions concerning specific positions of Template S 04.01
|
Row
|
Legal references and instructions
|
|
0010
|
Transactions per day - average
For the country determined by the z-axis, transactions where either the location of the originator or the location of the beneficiary is within that country.
|
|
0020
|
Of which made within the country
For the country determined by the z-axis, transactions where both the location of the originator and the location of the beneficiary is within that country.
|
|
0030
|
Of which received transaction to the country
For the country determined by the z-axis, transactions where the location of the originator is outside of that country and the location of the beneficiary is within that country.
|
|
0040
|
Of which sent transaction from the country
For the country determined by the z-axis, transactions where the location of the originator is within that country and the location of the beneficiary is outside of that country.
|
|
Column
|
Legal references and instructions
|
|
0010
|
Number
The average number of transactions per day, calculated as the total number of transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
|
|
0020
|
Amount
The average aggregate value of transactions per day, calculated as the sum of the values of all transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
|
|
z-axis
|
Legal references and instructions
|
|
Name of the country
|
This template shall be reported separately for each country in scope. The z-axis determines the country in scope for the specific template. The z-axis shall provide all the different countries based on the location of the holders involved in the transactions in scope.
|
XIII. General remarks on Template S 04.02
|
|
26. The only difference between Templates S 04.02 and Template S 04.01 is that Template S 04.02 is …
|
|
26.
|
The only difference between Templates S 04.02 and Template S 04.01 is that Template S 04.02 is for all the transactions related to the EU and therefore it does not have the z-axis determining the country in scope.
|
XIV. Instructions concerning specific positions of Template S 04.02
|
Row
|
Legal references and instructions
|
|
0010
|
Transactions per day - average
Transactions where either the location of the originator or the location of the beneficiary is within the Union.
|
|
0020
|
Of which made within the EU
Transactions where both the location of the originator and the location of the beneficiary is within the Union.
|
|
0030
|
Of which received transaction to the EU
Transactions where the location of the originator is outside of the Union and the location of the beneficiary is within the Union.
|
|
0040
|
Of which sent transaction from the EU
Transactions where the location of the originator is within the Union and the location of the beneficiary is outside of the Union.
|
|
Column
|
Legal references and instructions
|
|
0010
|
Number
The average number of transactions per day, calculated as the total number of transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
|
|
0020
|
Amount
The average aggregate value of transactions per day, calculated as the sum of the values of all transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period.
|
XV. General remarks on Template S 04.03
|
|
27. In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.03 …
|
|
27.
|
In accordance with Article 22(1), point (c), of Regulation (EU) 2023/1114, Template S 04.03 shall include information on the average number and average aggregate value of transactions and transfers per day during the reporting period. The scope for the transactions and transfers in this template shall be the ones between non-custodial wallets or between non-custodial wallets and other types of distributed ledger addresses that are used for settlement purposes and are not controlled by a user or by a crypto asset service provider.
|
XVI. Instructions concerning specific positions of Template S 04.03
|
Row
|
Legal references and instructions
|
|
0010
|
Transactions between non-custodial wallets per day - average
Transactions between non-custodial wallets, as defined in Article 2, point (3), of Delegated Regulation [C(2024) 6910], or between non-custodial wallets and other types of distributed ledger addresses that are not controlled by a holder of the asset-referenced token or by a crypto asset service provider shall be reported on a best effort basis, considering the limited information issuers might have on these transactions and related holders involved in such transactions.
|
|
0020
|
Transfers between non-custodial wallets per day - average
Transfers between non-custodial wallets, as defined in Article 2, point (3), of Delegated Regulation [C(2024) 6910], or between non-custodial wallets and other types of distributed ledger addresses that are not controlled by a holder of the asset-referenced token or by a crypto asset service provider.
|
|
Column
|
Legal references and instructions
|
|
0010
|
Number
The average number of transactions (or transfers for row 0020) per day, calculated as the total number of transactions (or transfers for row 0020) in scope in the reporting period and divide it with the number of calendar days in the reporting period.
|
|
0020
|
Amount
The average aggregate value of transactions (or transfers for row 0020) per day, calculated as the sum of the values of all transactions (or transfers for row 0020) in scope in the reporting period and divide it with the number of calendar days in the reporting period. Calculating the value of the transactions and transfers in scope for this template shall follow the valuation method defined in Article 4(3) of Delegated Regulation [C(2024) 6910].
|
XVII. General remarks on Template S 04.04
|
|
28. Template S 04.04 shall include information on the methodology used for the estimation of the …
|
|
28.
|
Template S 04.04 shall include information on the methodology used for the estimation of the values reported in template S 04.03.
|
XVIII. Instructions concerning specific positions of Template S 04.04
|
Row
|
Legal references and instructions
|
|
0010
|
Methodology used for template S 04.03
Issuers shall provide a short description of the methodology used for the estimation of the values reported in template S 04.03.
|
PART V: RANSACTIONS PER DAY THAT ARE ASSOCIATED TO USES AS A MEANS OF EXCHANGE WITHIN A SINGLE CURRENCY AREA (S 05.00)
XIX. General remarks on Template S 05.00
|
|
29. In accordance with Article 22(1), point (d), of Regulation (EU) 2023/1114, Template S 05.00 …
|
|
29.
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In accordance with Article 22(1), point (d), of Regulation (EU) 2023/1114, Template S 05.00 shall include information on the average number and average aggregate value of transactions per day during the reporting period, that are associated to uses of an asset-referenced token as a means of exchange within a single currency area.
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30. This template shall follow the requirements set out in Delegated Regulation [C(2024) 6910].
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30.
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This template shall follow the requirements set out in Delegated Regulation [C(2024) 6910].
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31. This template shall be reported separately for each single currency area as specified in …
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31.
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This template shall be reported separately for each single currency area as specified in Article 3(5) of Delegated Regulation [C(2024) 6910].
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XX. Instructions concerning specific positions of Template S 05.00
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Row
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Legal references and instructions
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0010
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Transactions per day - average
For the single currency area determined by the z-axis, transactions that are within that single currency area, in accordance with Article 3(5) of Delegated Regulation [C(2024) 6910].
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Column
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Legal references and instructions
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0010
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Number
The average number of transactions per day, calculated as the total number of transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period, in accordance with Delegated Regulation [C(2024) 6910].
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0020
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Amount
The average aggregate value of transactions per day, calculated as the sum of the values of all transactions in scope in the reporting period and divide it with the number of calendar days in the reporting period, in accordance with Delegated Regulation [C(2024) 6910].
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z-axis
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Legal references and instructions
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Name of the single currency area
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This template shall be reported separately for each single currency area in scope. The z-axis shall provide all the different single currency areas based on the location of the holders involved in the transactions in scope, in accordance with Delegated Regulation [C(2024) 6910].
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(1) Commission Delegated Regulation [C(2024) 6910] of 31 October 2024 supplementing Regulation (EU) 2023/1114 of the European Parliament and of the Council with regard to regulatory technical standards specifying the methodology to estimate the number and value of transactions associated to uses of asset-referenced tokens and of e-money tokens denominated in a currency that is not an official currency of a Member State as a means of exchange (not yet published in the Official Journal).
(2) Commission Delegated Regulation (EU) 2015/61 of 10 October 2014 to supplement Regulation (EU) No 575/2013 of the European Parliament and the Council with regard to liquidity coverage requirement for Credit Institutions (OJ L 11, 17.1.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/61/oj).
(3) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27/06/2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj).
(4) Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338, ELI: http://data.europa.eu/eli/dir/2013/36/oj).
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,
1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
- Builddate: 28.11.2024 00:00:00 -Doknr: CELEX:32024R2902
- EULAW -
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