02014R1222 — GA — 01.12.2021 — 003.002

Is áis doiciméadúcháin amháin an téacs seo agus níl aon éifeacht dhlíthiúil aige. Ní ghabhann institiúidí an Aontais aon dliteanas orthu féin i leith inneachar an téacs. Is iad na leaganacha de na gníomhartha a foilsíodh in Iris Oifigiúil an Aontais Eorpaigh agus atá ar fáil ar an suíomh gréasáin EUR-Lex na leaganacha barántúla de na gníomhartha ábhartha, brollach an téacs san áireamh. Is féidir teacht ar na téacsanna oifigiúla sin ach na naisc atá leabaithe sa doiciméad seo a bhrú

►B COMMISSION DELEGATED REGULATION (EU) No 1222/2014 of 8 October 2014 supplementing Directive 2013/36/EU of the European Parliament and of the Council with regard to regulatory technical standards for the specification of the methodology for the identification of global systemically important institutions and for the definition of subcategories of global systemically important institutions (Text with EEA relevance) (IO L 330 15.11.2014, lch. 27)

Arna leasú le:







(*) Níor foilsíodh an gníomh seo i nGaeilge









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COMMISSION DELEGATED REGULATION (EU) No 1222/2014

of 8 October 2014

supplementing Directive 2013/36/EU of the European Parliament and of the Council with regard to regulatory technical standards for the specification of the methodology for the identification of global systemically important institutions and for the definition of subcategories of global systemically important institutions

(Text with EEA relevance)







Article 1

Subject matter and scope

This Regulation specifies the methodology in accordance with which the authority referred to in Article 131(1) of Directive 2013/36/EU (hereinafter referred to as ‘relevant authority’) of a Member State shall identify, on a consolidated basis, a relevant entity as a global systemically important institution (G-SII), and the methodology for the definition of subcategories of G-SIIs and the allocation of G-SIIs to those subcategories based on their systemic significance and, as part of the methodology, timelines and data to be used for the identification.

Article 2

Definitions

For the purpose of this Regulation, the following definitions apply:

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(1) Ciallaíonn “eintiteas ábhartha” grúpa a bhfuil máthairinstitiúid de san Aontas Eorpach, máthairchuideachta shealbhaíochta airgeadais de chuid an Aontais Eorpaigh nó máthairchuideachta shealbhaíochta airgeadais mheasctha san Aontas Eorpach i gceannas air, nó institiúid nach fochuideachta de mháthairinstitiúid san Aontas Eorpach í, de mháthairchuideachta shealbhaíochta airgeadais de chuid an Aontais Eorpaigh nó de mháthairchuideachta shealbhaíochta airgeadais mheasctha san Aontas Eorpach;

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(2) ‘Indicator value’ means for each indicator set out in Article 6 and for each relevant entity of the sample the individual value of the indicator and for each bank authorised in a third country a comparable individual value publicly disclosed in accordance with internationally agreed standards;

(3) ‘Denominator’ means for each indicator the total aggregate value of the indicator values of the relevant entities and banks authorised in third countries of the sample;

(4) ‘Cut-off score’ means a score value determining the lowest boundary and the boundaries between the five subcategories as defined in Article 131(9) of Directive 2013/36/EU.

Article 3

Common parameters for the methodology

1. The EBA shall identify a sample of institutions or groups whose indicator values are to be used as reference values representing the global banking sector for the purpose of calculating the scores, taking into account internationally agreed standards, in particular the sample used by the Basel Committee on Banking Supervision for the identification of global systemically important banks and shall notify relevant authorities of the relevant entities included in the sample by 31 July of each year.

The sample shall consist of relevant entities and banks authorised in third countries and comprise the 75 largest of them, based on the total exposure as defined in Article 6(1), as well as relevant entities that were designated as G-SIIs and banks in third countries that were designated as global systemically important in the previous year.

The EBA shall exclude or add relevant entities or banks authorised in third countries, if and to the extent necessary to ensure an adequate reference system for assessing systemic significance reflecting the global financial markets and the global economy, taking into account internationally agreed standards including the sample used by the Basel Committee on Banking Supervision.

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2. Déanfaidh an t-údarás ábhartha luachanna táscaire gach eintiteas ábhartha ag a bhfuil tomhas neamhchosanta iomlán, arna ríomh i gcomhréir le hAirteagal 429(4) de Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle ( 1 ), os cionn EUR 200 billiún atá údaraithe laistigh dá dhlínse, déanfaidh sé iad a thuairisciú do ÚBE tráth nach déanaí ná an 31 Iúil gach bliain. Baileoidh an t-údarás ábhartha na luachanna táscaire agus sonraíochtaí breise na sonraí bunúsacha mar a leagtar amach in aon treoirlíne arna forbairt ag ÚBE de bhun Airteagal 16 de Rialachán (AE) Uimh. 1093/2010 ó Pharlaimint na hEorpa agus ón gComhairle ( 2 ) á gcur san áireamh. Áiritheoidh an t-údarás ábhartha gurb ionann na luachanna táscaire agus na luachanna a cuireadh faoi bhráid Choiste Basel um Maoirseacht ar Bhaincéireacht.

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3. The EBA shall compute the denominators, based on the indicator values reported by the relevant authority pursuant to paragraph 2, taking into account internationally agreed standards, in particular the denominators published by the Basel Committee on Banking Supervision for that year, and notify them to relevant authorities. The denominator of an indicator shall be the aggregate amount of the indicator values across all relevant entities and banks authorised in third countries in the sample, as reported for the relevant entities pursuant to paragraph 2 and disclosed by the banks authorised in third countries on 31 July of the relevant year.

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Airteagal 4

Nós imeachta um shainaithint

1. Ríomhfaidh an t-údarás ábhartha scóir na n-eintiteas ábhartha a áirítear sa sampla ar thug ÚBE fógra ina leith agus a údaraítear ina dhlínse tráth nach déanaí ná an 1 Meán Fómhair gach bliain.

2. I gcás ina n-ath-leithdháileann údarás ábhartha, i bhfeidhmiú breithiúnais mhaoirseachta fhónta, G-SII ó fhochatagóir níos ísle go fochatagóir níos airde nó i gcás ina n-ainmneoidh sé eintiteas ábhartha mar G-SII i gcomhréir le hAirteagal 131(10), pointe (a) nó (b), de Threoir 2013/36/AE faoi seach, soláthróidh an t-údarás ábhartha ráiteas mionsonraithe i bhfoirm scríofa do ÚBE maidir leis na cúiseanna lena mheasúnú tráth nach déanaí ná an 1 Samhain gach bliain.

3. I gcás ina n-ath-leithdháileann údarás ábhartha, i bhfeidhmiú breithiúnais mhaoirseachta fhónta, G-SII ó fhochatagóir níos airde go fochatagóir níos ísle i gcomhréir le hAirteagal 131(10), pointe (c), de Threoir 2013/36/AE, soláthróidh an t-údarás ábhartha ráiteas mionsonraithe i bhfoirm scríofa do ÚBE maidir leis na cúiseanna lena mheasúnú tráth nach déanaí ná an 30 Meán Fómhair gach bliain.

4. Beidh feidhm ag an ath-leithdháileadh nó ag an ainmniú dá dtagraítear i mír 2 ón 1 Eanáir den dara bliain tar éis na bliana féilire inar tugadh fógra faoi na hainmníochtaí do na húdaráis ábhartha i gcomhréir le hAirteagal 3(3). I gcás ina leithdháiltear G-SII ar fhochatagóir níos ísle ná i bpróiseas sainaitheantais na bliana roimhe sin, tiocfaidh ceanglas maoláin níos ísle an G-SII i bhfeidhm ón 1 Eanáir den bhliain tar éis an ath-leithdháilte, ach amháin má fheidhmíonn an t-údarás ábhartha a bhreithiúnas maoirseachta fónta chun moill a chur ar chur i bhfeidhm an cheanglais sin go dtí an dáta dá dtagraítear sa chéad abairt den mhír seo.

5. Áireofar ar shainaithint eintitis ábhartha mar G-SII ag an údarás ábhartha Aitheantóirí Eintitis Dhlítheanaigh (LEI) na heintitis dhlíthiúla ar fad a áirítear i raon feidhme stuamachta chomhdhlúthú an G-SII. Déanfaidh an t-eintiteas ábhartha a shainaithin an t-údarás ábhartha a struchtúr grúpa a nochtadh don údarás ábhartha trí LEInna na n-eintiteas comhdhlúthaithe uile sa ghrúpa a sholáthar, má tá fáil orthu, faoin 1 Márta den bhliain tar éis bhliain an aitheantais. Déanfaidh an t-eintiteas ábhartha a áirithiú go ndéanfar a struchtúr grúpa mar a nochtar é trí bhunachar sonraí domhanda LEI a nuashonrú go buan.

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Article 5

Identification as G-SII, determination of the scores and allocation to subcategories

1. The indicator values shall be based on reported data of the relevant entity of the preceding financial year-end, on a consolidated basis, and for banks authorised in third countries on data disclosed in accordance with internationally agreed standards. Relevant authorities may use indicator values of relevant entities whose financial year-end is 30 June based on their position on 31 December.

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1a. De mhaolú ar mhír 1, áireofar freisin sna luachanna táscaire dá dtagraítear in Airteagal 6(1), in Airteagal 6(2), pointí (a), (b) agus (c), agus in Airteagal 6(4), pointe (a) agus pointe (b), fochuideachtaí árachais.

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2. Cinnfidh an t-údarás ábhartha scór gach eintitis ábhartha sa sampla mar mheán simplí na scór catagóire faoi réir scór catagóire uasta 500 bonnphointe don chatagóir ina ndéantar inionadaitheacht a thomhas.

Déanfar gach scór catagóire, cé is moite den chatagóir lena dtomhaistear inionadaitheacht na seirbhísí agus an bhonneagair airgeadais arna sholáthar ag an ngrúpa, a ríomh mar mheán simplí na luachanna mar thoradh ar gach ceann de luachanna táscaire na catagóire sin a roinnt ar ainmneoir an táscaire ar thug ÚBE fógra ina leith.

Déanfar scór na catagóire lena dtomhaistear inionadaitheacht na seirbhísí agus an bhonneagair airgeadais arna soláthar ag an ngrúpa a ríomh mar mheán ualaithe luachanna táscaire na catagóire sin. Chun na críche sin, déanfar na táscairí le haghaidh sócmhainní faoi choimeád dá dtagraítear in Airteagal 6(3), pointe (a), agus le haghaidh gníomhaíochta íocaíochta dá dtagraítear in Airteagal 6(3), pointe (b), a ualú go hiomlán, agus déanfar na táscairí le haghaidh idirbheart frithgheallta i margaí fiachais agus cothromais dá dtagraítear in Airteagal 6(3), pointe (c), agus le haghaidh méid trádála dá dtagraítear in Airteagal 6(3), pointe (d), a ualú ag 50 %.

Cuirfear na scóir in iúl i mbonnphointí agus slánófar iad go dtí an bonnphointe iomlán is gaire.

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3. The lowest cut-off score shall be 130 base points. The subcategories shall be allocated as follows: (a) subcategory 1 shall encompass scores from 130 to 229 base points; (b) subcategory 2 shall encompass scores from 230 to 329 base points; (c) subcategory 3 shall encompass scores from 330 to 429 base points; (d) subcategory 4 shall encompass scores from 430 to 529 base points; (e) subcategory 5 shall encompass scores from 530 to 629 base points.

4. The relevant authority shall identify a relevant entity as a G-SII where the score of that entity is equal to or higher than the lowest cut-off score. A decision to designate a relevant entity as a G-SII in the exercise of sound supervisory judgment in accordance with Article 131(10)(b) of Directive 2013/36/EU shall be based on an assessment of whether its failure would have a significant negative impact on the global financial market and the global economy.

5. The relevant authority shall allocate a G-SII to a subcategory in accordance with its score. A decision to re-allocate a G-SII from a lower subcategory to a higher subcategory in the exercise of sound supervisory judgment in accordance with Article 131(10)(a), of Directive 2013/36/EU shall be based on an assessment whether its failure would have a higher negative impact on the global financial market and the global economy.

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5a. Cinnfidh an t-údarás ábhartha scór foriomlán breise do gach eintiteas ábhartha a bhfuil gníomhaíochtaí trasteorann aige ar fud na mBallstát rannpháirteach dá dtagraítear in Airteagal 4(1) de Rialachán (AE) Uimh. 806/2014 ó Pharlaimint na hEorpa agus ón gComhairle ( 3 ) tríd an bpróiseas a leagtar amach i mír 2 den Airteagal seo a leanúint, ach cuirfidh sé luachanna táscaire a ríomhtar i gcomhréir leis an dara fomhír den mhír seo in ionad luachanna táscaire an eintitis ábhartha dá dtagraítear in Airteagal 6(5), pointe (a) agus pointe (b), agus cuirfidh sé ainmníochtaí athbhreithnithe arna soláthar ag ÚBE in ionad na n-ainmníochtaí comhfhreagracha.

Chun críocha na chéad fhomhíre, déanfaidh an t-údarás ábhartha gach éileamh agus dliteanas i leith contrapháirtithe atá bunaithe i mBallstáit rannpháirteacha dá dtagraítear in Airteagal 4(1) de Rialachán (AE) Uimh. 806/2014 a bhreithniú mar éilimh intíre agus dliteanais intíre. Le haghaidh catagóirí dá dtagraítear in Airteagal 131(2), pointe (a) go pointe (d), de Threoir 2013/36/AE, déanfaidh an t-údarás ábhartha breithniú ar na luachanna táscaire céanna gan athrú arna dtuairisciú ag an eintiteas ábhartha agus ag na hainmníochtaí ábhartha ar thug ÚBE fógra ina leith.

5b. Ar bhonn an scóir fhoriomláin bhreise dá dtagraítear i mír 5a, má dhéantar cinneadh G-SII a ath-leithdháileadh ó fhochatagóir níos airde go fochatagóir níos ísle, i bhfeidhmiú breithiúnais mhaoirseachta fhónta i gcomhréir le hAirteagal 131(10), pointe (c), de Threoir 2013/36/AE, beidh sé bunaithe ar mheasúnú an mbeadh tionchar diúltach níos ísle ag cliseadh G-SII ar an margadh airgeadais domhanda agus ar an ngeilleagar domhanda. Cuirfear san áireamh sa mheasúnú sin, i gcás inarb iomchuí, aon tuairim nó cuntar arna glacann CBMB i gcomhréir lena mhodheolaíocht atá ar fáil go poiblí chun measúnú ar an gceist a dhéanamh ar thábhacht shistéamach banc a bhfuil tábhacht shistéamach dhomhanda leo.

Féadfaidh an scór foriomlán breise dá dtagraítear i mír 5a a chinneadh go ndéanfaidh an t-údarás ábhartha G-SII a ath-leithdháileadh ar an gcéad fhochatagóir níos ísle eile dá dtagraítear i mír 3 den Airteagal seo. Beidh ath-leithdháileadh G-SII ar fhochatagóir níos ísle teoranta do leibhéal fochatagóire amháin ar a mhéid.

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6. Tabharfar tacaíocht do na cinntí dá dtagraítear i mír 4, i mír 5 agus i mír 5b le táscairí coimhdeacha, táscairí nach mbeidh ina dtáscairí maidir leis an dóchúlacht go gclisfidh ar an eintiteas ábhartha. Beidh na cinntí sin bunaithe ar fhaisnéis chainníochtúil agus cháilíochtúil atá dea-dhoiciméadaithe agus infhíoraithe.

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Article 6

Indicators

1. The category measuring the size of the group shall consist of one indicator equal to the total exposure of the group.

2. The category measuring the interconnectedness of the group with the financial system shall consist of all of the following indicators: (a) intra-financial system assets; (b) intra-financial system liabilities; (c) securities outstanding.

3. The category measuring the substitutability of the services or of the financial infrastructure provided by the group shall consist of all of the following indicators: (a) assets under custody; (b) payments activity; (c) underwritten transactions in debt and equity markets; ▼M2 (d) méid trádála. ▼M1

4. The category measuring the complexity of the group shall consist of all of the following indicators: (a) notional amount of over-the-counter derivatives; (b) assets included in the level 3 of fair-value measured in accordance with Delegated Regulation (EU) No 1255/2012 ( 4 ); (c) trading and available-for-sale securities.

5. The category measuring the cross border activity of the group shall consist of the following indicators: (a) cross-jurisdictional claims; (b) cross-jurisdictional liabilities.

6. For data reported in currencies other than the Euro, the relevant authority shall use an appropriate exchange rate taking into account the reference exchange rate published by the European Central Bank applicable on 31 December and international standards. For the payment activity indicator as referred to in paragraph 3(b), the relevant authority shall use the average exchanges rates for the relevant year.

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Article 8

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2015.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

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