DR2017-2361: consolidated version of 26 Mar 2021
- Import status
- published
- Applies from
- 26 Mar 2021
- Compared with
- 02017R2361-20180108
- Source
- 02017R2361-20210326
Read the wording changes provision by provision (the reader-facing comparison on Regulatory changes)
- Units
- 124
- Added
- 6
- Changed
- 18
- Removed
- 0
- Notes affected
- 0
New articles / annexes (4)
Removed articles / annexes (0)
None
Changes by article (7)
Article 4a · Advance instalments on the individual annual contributions
Article 4a Advance instalments on the individual annual contributions
1. Each financial year, prior to the receipt of the data in accordance with Article 6(1), the Board may raise advance instalments on the individual annual contributions for an amount up to 75 % of the amount of annual contributions referred to in Article 3(1) from the entities and groups referred to in Article 4(1), point (a), for that financial year. The advance instalment of each entity or group shall be calculated in proportion to the individual annual contributions calculated for such entity or group in the immediately preceding financial year.
2. The Board shall deduct the payment of the advance instalment from the entity’s or group’s individual annual contribution for that financial year.
Article 6 · Data necessary for the calculation of individual annual contributions
Article 6 Data necessary for the calculation of individual annual contributions
1. Each year, within 5five working days of the issuance by the ECB of fee notices in accordance with Article 12(1) of Regulation (EU) No 1163/2014, and in any case no later than 317 DecemberJuly of the year forin which the fee notices are issued, the ECB shall provide the Board with the data on each contribution debtor as collectedused by the ECB in that year and used to determine the supervisory fees in accordance with Regulation (EU) No 1163/2014.
2. The data shall contain at least the following elements:
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(e) the validity date underlying the fee calculation of each contribution debtor determining the duration the contribution debtor was subject to the supervisory fee and any change of status in accordance with Article 7(2) of Regulation (EU) No 1163/2014 in the given fee period.
2a. Where a contribution debtor is established in a given financial year and is not a supervised entity or a supervised group as referred to in Article 10(3), point (bc), of Regulation (EU) No 1163/2014, the individual annual contributions due by that contribution debtor for that financial year and for the following financial year shall be calculated by setting the fee factors to zero. In the third financial year for which an individual annual contribution is due by such contribution debtor, the administrative individual annual contribution due for the two preceding financial years shall be recalculated based on the fee factors used for that financial year, and the difference shall be settled accordingly.
3. For the purposes of point (a) of paragraph 2, the identity and contact details of each contribution debtor shall include any personal data within the meaning of Regulation (EC) No 45/2001 () that is collected by the ECB for the purposes of carrying out its tasks under Regulation (EU) No 1163/2014 and that is necessary for the fulfilment of the tasks under this Regulation by the Board.
4. Where, for the purposes of this Regulation, the Board needs to identify whether an entity is part of the group that has nominated a given contribution debtor, or to verify whether an entity is obliged to contribute to the administrative expenditures of the Board, the ECB, national resolution authorities and national competent authorities shall assist the Board with all relevant information.
5. In case the ECB issues additional invoices or recalculates the annual supervisory fee in accordance with Article 7 of Regulation (EU) No 1163/2014, the ECB shall communicate to the Board the new data within 5 days of the issuance of fee notices.
6. For the calculation of the individual annual contributions todue befor collected in a given financial year, the Board shall use the data collectedused by the ECB in that year to determine the previoussupervisory financialfees for the preceding year in accordance with Regulation (EU) No 1163/2014, and provided to the Board in accordance with this Article or Article 11, as applicable.
7. Where the ECB, in a given financial year, has not provided the Board within the periods laid down in this Article with the data necessary for the calculation of the annual contributions, the Board may use the latest available data provided to it by the ECB for the purposes of that calculation.
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Article 7 · Change in scope, status or other data
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4. Where a change as referred to in paragraphs 1 and 2 has been reported by the ECB or a change as referred to in paragraph 3 occurred, the Board shall recalculate only the individual annual contribution of that entity or group for the financial years concerned. Where changes as referred to in paragraph 1, 2 or 3 have occurred in relation to several entities or groups during the same financial year, the Board shall only take into account the changes concerning an individual entity or group for the purposes of recalculating the individual annual contribution of that entity or group.
4a. For the purposes of calculating individual annual contributions due for a given financial year, the Board shall take into account any of the changes referred to in paragraphs 1, 2 and 3, that occur as of 1 January of that year, in the next financial year.
5. Where the amount of an individual annual contribution paid is higher than the amount recalculated in accordance with paragraph 4, the Board shall refund the difference to the entity or group concerned. Where the amount of an individual annual contribution paid is lower than the amount recalculated in accordance with paragraph 4, the entity or group concerned shall pay the difference to the Board. For the purposes of refunding or collecting an amount due in accordance with this paragraph, the Board shall decrease or increase the individual annual contribution of the entity or group concerned in the financial year following the recalculation pursuant to paragraph 4.
6. TheExcept as provided for in Article 6(2a), the individual annual contributions of entities or groups that are not subject to the changes as referred to in paragraphparagraphs 1, 2 or 3 of this Article shall not be adjusted.
7. The Board shall apply the aggregate surplus or deficit resulting from all the adjustments made in accordance with paragraph 5 to the total amount of annual contributions to be determined in accordance with Article 3 for the financial year following the financial year in which the adjustments are applied.
8. In line with the principle of sound management of its budget, the Board shall take any decisions deemed necessary in order to implement the provisions laid down in this Article, including as regards the timing of the refunds by the Board and of the additional payments to be collected from the entities.
Article 8 · Contribution notice, communications, payments and interest for late payment
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The contribution notice shall be valid without signature.
3. The contribution notice shall specify the amount of the individual annual contribution, or the advance instalment referred to in Article 4a, and the way in which the annual contribution or advance instalment shall be paid. ItThe contribution notice shall be duly reasoned with regard to the factual and legal aspects of the individual contribution decision or advance instalment decision.
4. The Board shall address any other communication with regard to the individual annual contribution, including any settlement decision taken in accordance with Article 10(8), and, where applicable, with regard to the advance instalment, to the contribution debtor.
5. The individual annual contribution or advance instalment shall be payable in euros.
6. The contribution debtor shall pay the amount of the individual annual contribution or advance instalment within 35 calendar days of the issuance of the contribution notice. The contribution debtor shall comply with the requirements set out in the contribution notice with respect to the payment of the individual annual contribution or advance instalment. The date of payment shall be the date on which the Board'’s account is credited.
7. The individual annual contribution and, where applicable, the advance instalment, due by the entities referred to in Article 2 of Regulation (EU) No 806/2014 that are members of the same group shall be collected from the contribution debtor of that group.
8. Without prejudice to any other remedy available to the Board, in the event of partial payment, non-payment or non-compliance with the conditions for payment specified in the contribution notice, interest shall accrue on a daily basis on the outstanding amount of the individual annual contribution and, where applicable, of the advance instalment, at an interest rate of the ECB'’s main refinancing rate plus 8 percentage points from the date on which the payment was due.
9. In the event of any partial payment, non-payment or non-compliance with the conditions for payment specified in the contribution notice by the contribution debtor, the Board shall inform the national resolution authority of the participating Member State in which the contribution debtor is established.
Article 9 · Enforcement
Article 9 Enforcement
1. The payments of the individual annual contributions and advance instalments due and any interest for late payment pursuant to Article 8(8) shall be enforceable.
2. Enforcement shall be governed by the procedural rules applicable in the participating Member State in whose territory it is carried out.
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Article 10 · Recalculation and settlement of contributions due for the provisional period
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5. Entities referred to in Article 2 of Regulation (EU) No 806/2014 for which the calculation and collection of contributions was deferred in the provisional period shall pay contributions calculated in accordance with paragraph 2 for the years belonging to the provisional period. Those contributions shall increase the annual contributions due for the financial year which follows the end of the provisional period.
6. For the purposes of paragraph 4 ‘significant entities’ shall mean the entities that have been notified by the ECB, at the highest level of consolidation within the participating Member States, of the ECB's decision to consider them significant within the meaning of Article 6(4) of Regulation (EU) No 1024/2013 and in accordance with Article 147(1) of Regulation (EU) No 468/2014 (), and which are mentioned in the list published on the ECB's website on 4 September 2014, but excluding those significant entities, which are subsidiaries of a group, that is already taken into account in this definition, and branches, which are established in participating Member States, of credit institutions established in non-participating Member States.
7. Where the difference referred to in paragraph 4 or the contributions for the years belonging to the provisional period referred to in paragraph 5 are higher than the contributions due for the financial year which follows the end of the provisional period, the adjustment shall continue in the subsequent financial years.
8. Where two or more entities within a group are subject to settlements pursuant to paragraph 4 or 5, the Board may set off contributions due against reimbursements with respect to entities of that group.
Article 14a · Transitional arrangements for the financial year 2021
Article 14a Transitional arrangements for the financial year 2021 In 2021, the Board shall calculate the individual annual contributions due for the financial year 2021 on the basis of the data provided by the ECB to the Board in 2019 and any subsequent updates thereto in accordance with Article 6. In 2022, the Board shall recalculate the individual annual contributions due for the financial year 2021 on the basis of the data provided by the ECB to the Board in 2021 in accordance with Article 6. Any difference between the amount originally calculated for the financial year 2021 and the recalculated amount shall be settled when calculating the individual annual contributions due for the financial year 2022.