(7)

Article 10 is amended as follows: (a) in paragraph 3, point (a) is replaced by the following: ‘(a) The fee factors used to determine the annual supervisory fee payable in respect of each supervised entity or supervised group shall be the amount at the reference date of: (i) total assets; and (ii) total risk exposure.’; (b) in paragraph 3, point (b) is deleted and the following points (ba), (bb), (bc) and (bd) are inserted: ‘(ba) The fee factors shall be determined for each fee period on the basis of data reported by supervised entities for prudential purposes with a reference date of 31 December of the preceding fee period. (bb) Where a supervised entity prepares annual accounts, including consolidated annual accounts, based on an accounting year which deviates from the calendar year, the reference date for the total assets shall be the accounting year-end corresponding to the preceding fee period. (bc) Where a supervised entity or a supervised group is established after the relevant reference date specified in point (ba) or (bb) but before 1 October of the fee period for which the fee is determined and consequently no fee factors with that reference date exist, the reference date for the fee factors shall be the end of the quarter closest to the relevant reference date specified in point (ba) or (bb). (bd) For supervised entities and supervised groups which are not subject to mandatory reporting for prudential purposes or supervised groups which exclude assets and/or the risk exposure amount of subsidiaries established in non-participating Member States and third countries in accordance with point (c), the fee factors shall be determined on the basis of information reported by them separately for the purpose of calculating the supervisory fee. The fee factors shall be submitted to the NCA concerned, with the relevant reference date as determined under point (ba), (bb) or (bc), in accordance with an ECB decision.’; (c) in paragraph 3, point (c) is replaced by the following: ‘(c) For the purpose of the calculation of fee factors, supervised groups should — as a rule — exclude assets and the risk exposure amount of subsidiaries established in non-participating Member States and third countries. Supervised groups may decide not to exclude such assets and/or the risk exposure amount for the determination of fee factors.’; (d) paragraph 4 is replaced by the following: ‘4. The sum of all fee debtors’ total assets and the sum of all fee debtors’ total risk exposure shall be published on the ECB’s website.’; (e) paragraph 5 is replaced by the following: ‘5. In the event that a fee debtor fails to provide the fee factors, the ECB shall determine the fee factors in accordance with an ECB decision.’; (f) in paragraph 6, point (b) is replaced by the following: ‘(b) The minimum fee component is calculated as a fixed percentage of the total amount of the annual supervisory fees for each category of supervised entities and supervised groups, as determined in accordance with Article 8. (i) For the category of significant supervised entities and significant supervised groups, the fixed percentage is 10 %. This amount is split equally among all fee debtors. For significant supervised entities and significant supervised groups with total assets of EUR 10 billion or less, the minimum fee component is halved. (ii) For the category of less significant supervised entities and less significant supervised groups, the fixed percentage is 10 %. This amount is split equally among all fee debtors. For less significant supervised entities and less significant supervised groups with total assets of EUR 1 billion or less, the minimum fee component is halved.’; (g) in paragraph 6, point (c), the words ‘Articles 8 and 9’ are replaced by ‘Article 8’; (h) in paragraph 6, the last subparagraph is replaced by the following: ‘On the basis of the calculation performed in accordance with this paragraph and of the fee factors determined in accordance with this Article, the ECB shall decide on the annual supervisory fee to be paid by each fee debtor. The annual supervisory fee to be paid will be communicated to the fee debtor via the fee notice.’;