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Document 02013L0036-20240109
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, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (Text with EEA relevance)Text with EEA relevance
Consolidated text: Treoir 2013/36/AE ó Pharlaimint na hEorpa agus ón gComhairle an 26 Meitheamh 2013 maidir le rochtain ar ghníomhaíocht institiúidí creidmheasa agus maoirseacht stuamachta ar institiúidí creidmheasa, lena leasaítear Treoir 2002/87/CE agus lena n‐aisghairtear Treoracha 2006/48/CE agus 2006/49/CE (Text with EEA relevance)Téacs atá ábhartha maidir leis an LEE
Treoir 2013/36/AE ó Pharlaimint na hEorpa agus ón gComhairle an 26 Meitheamh 2013 maidir le rochtain ar ghníomhaíocht institiúidí creidmheasa agus maoirseacht stuamachta ar institiúidí creidmheasa, lena leasaítear Treoir 2002/87/CE agus lena n‐aisghairtear Treoracha 2006/48/CE agus 2006/49/CE (Text with EEA relevance)Téacs atá ábhartha maidir leis an LEE
02013L0036 — GA — 09.01.2024 — 009.001
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►M6 TREOIR 2013/36/AE Ó PHARLAIMINT NA HEORPA AGUS ÓN GCOMHAIRLE an 26 Meitheamh 2013 maidir le rochtain ar ghníomhaíocht institiúidí creidmheasa agus maoirseacht stuamachta ar institiúidí creidmheasa, lena leasaítear Treoir 2002/87/CE agus lena n‐aisghairtear Treoracha 2006/48/CE agus 2006/49/CE ◄ (IO L 176 27.6.2013, lch. 338) |
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DIRECTIVE 2014/17/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 4 February 2014 (*) |
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28.2.2014 |
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DIRECTIVE 2014/59/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 May 2014 (*) |
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DIRECTIVE (EU) 2015/2366 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 25 November 2015 (*) |
L 337 |
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23.12.2015 |
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TREOIR (AE) 2018/843 Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE an 30 Bealtaine 2018 |
L 156 |
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19.6.2018 |
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TREOIR (AE) 2019/878 Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE an 20 Bealtaine 2019 |
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TREOIR (AE) 2019/2034 Ó Pharlaimint Na Heorpa Agus Ón Gcomhairle an 27 Samhain 2019 |
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TREOIR (AE) 2021/338 Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE an 16 Feabhra 2021 |
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26.2.2021 |
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TREOIR (AE) 2023/2864 Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE an 13 Nollaig 2023 |
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TREOIR 2013/36/AE Ó PHARLAIMINT NA HEORPA AGUS ÓN GCOMHAIRLE
an 26 Meitheamh 2013
maidir le rochtain ar ghníomhaíocht institiúidí creidmheasa agus maoirseacht stuamachta ar institiúidí creidmheasa, lena leasaítear Treoir 2002/87/CE agus lena n‐aisghairtear Treoracha 2006/48/CE agus 2006/49/CE
(Text with EEA relevance)
TITLE I
SUBJECT MATTER, SCOPE AND DEFINITIONS
Airteagal 1
Ábhar
Leis an Treoir seo, leagtar rialacha síos maidir leis an méid seo a leanas:
rochtain ar ghníomhaíocht institiúidí creidmheasa;
cumhachtaí maoirseachta agus uirlisí le haghaidh maoirseacht stuamachta a dhéanann údaráis inniúla ar institiúidí creidmheasa;
an mhaoirseacht stuamachta a dhéanann údaráis inniúla ar institiúidí creidmheasa ar bhealach atá comhsheasmhach leis na rialacha a leagtar amach i Rialachán (AE) Uimh. 575/2013;
ceanglais foilseacháin maidir le húdaráis inniúla i réimse an rialaithe stuamachta agus na maoirseachta ar institiúidí creidmheasa.
Article 2
Scope
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Ní bheidh feidhm ag an Treoir seo maidir leis na nithe seo a leanas:
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bainc cheannais;
institiúidí gíoró postoifige;
sa Danmhairg, “Eksport Kredit Fonden”, “Eksport Kredit Fonden A/S”, “Danmarks Skibskredit A/S” agus “KommuneKredit”;
sa Ghearmáin, “Kreditanstalt für Wiederaufbau”, “Landwirtschaftliche Rentenbank”, “Bremer Aufbau-Bank GmbH”, “Hamburgische Investitions- und Förderbank”, “Investitionsbank Berlin”, “Investitionsbank des Landes Brandenburg”, “Investitionsbank Schleswig-Holstein”, “Investitions- und Förderbank Niedersachsen – NBank”, “Investitions- und Strukturbank Rheinland-Pfalz”, “Landeskreditbank Baden-Württemberg – Förderbank”, “LfA Förderbank Bayern”, “NRW.BANK”, “Saarländische Investitionskreditbank AG”, “Sächsische Aufbaubank – Förderbank”, “Thüringer Aufbaubank”, gnóthais a aithnítear faoi “Wohnungsgemeinnützigkeitsgesetz” mar chomhlachtaí beartais tithíochta Stáit agus nach idirbhearta baincéireachta atá mar phríomhghníomhaíocht acu, agus gnóthais a aithnítear faoin dlí sin mar ghnóthais tithíochta neamhbhrabúis;
san Eastóin, “hoiu-laenuühistud”, mar chomhghnóthais a aithnítear faoi “hoiu-laenuühistu seadus”;
in Éirinn, “Corparáid Baincéireachta Straitéiseach na hÉireann/the Strategic Banking Corporation”, “comhair chreidmheasa/credit unions” agus “cara-chumainn/friendly societies”;
sa Ghréig, “Ταμείο Παρακαταθηκών και Δανείων” (Tamio Parakatathikon kai Danion);
sa Spáinn, “Instituto de Crédito Oficial”;
sa Fhrainc, “Caisse des dépôts et consignations”;
sa Chróit, “kreditne unije' agus” Hrvatska banka za obnovu i razvitak';
san Iodáil, “Cassa depositi e prestiti”;
sa Laitvia, “krājaizdevu sabiedrības”, gnóthais a aithnítear faoi “krājaizdevu sabiedrību likums” mar chomhghnóthais a sholáthraíonn seirbhísí airgeadais dá gcomhaltaí amháin;
sa Liotuáin, “kredito unijos” seachas “centrinės kredito unijos”;
san Ungáir, “MFB Magyar Fejlesztési Bank Zártkörűen Működő Részvénytársaság” agus “Magyar Export-Import Bank Zártkörűen Működő Részvénytársaság”;
i Málta, “The Malta Development Bank”;
san Ísiltír, “Nederlandse Investeringsbank voor Ontwikkelingslanden NV”, “NV Noordelijke Ontwikkelingsmaatschappij”, “NV Limburgs Instituut voor Ontwikkeling en Financiering”, “Ontwikkelingsmaatschappij Oost-Nederland NV” agus kredietunies;
san Ostair, gnóthais a aithnítear mar chomhlachais tithíochta chun leas an phobail agus “Österreichische Kontrollbank AG”;
sa Pholainn, “Spółdzielcze Kasy Oszczędnościowo — Kredytowe” agus “Bank Gospodarstwa Krajowego”;
sa Phortaingéil, “Caixas Económicas” a bhí ann an 1 Eanáir 1986 seachas iad sin a ionchorpraíodh mar chuideachtaí teoranta agus mar chuideachtaí de “Caixa Económica Montepio Geral”;
sa tSlóivéin, “SID-Slovenska izvozna in razvojna banka, d.d. Ljubljana”;
san Fhionlainn, “Teollisen yhteistyön rahasto Oy/Fonden för industriellt samarbete AB”, agus “Finnvera Oyj/Finnvera Abp”;
sa tSualainn, “Svenska Skeppshypotekskassan”;
sa Ríocht Aontaithe, “National Savings and Investments (NS&I)”, “CDC Group plc”, “Agricultural Mortgage Corporation Ltd”, “Crown Agents for overseas governments and administrations”, “credit unions” agus “municipal banks”.
Article 3
Definitions
For the purposes of this Directive, the following definitions shall apply:
“credit institution” means credit institution as defined in point (1) of Article 4(1) of Regulation (EU) No 575/2013;
“investment firm” means investment firm as defined in point (2) of Article 4(1) of Regulation (EU) No 575/2013;
“institution” means institution as defined in point (3) of Article 4(1) of Regulation (EU) No 575/2013;
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“insurance undertaking” means insurance undertaking as defined in point (5) of Article 4(1) of Regulation (EU) No 575/2013;
“reinsurance undertaking” means reinsurance undertaking as defined in point (6) of Article 4(1) of Regulation (EU) No 575/2013;
“management body” means an institution's body or bodies, which are appointed in accordance with national law, which are empowered to set the institution's strategy, objectives and overall direction, and which oversee and monitor management decision-making, and include the persons who effectively direct the business of the institution;
“management body in its supervisory function” means the management body acting in its role of overseeing and monitoring management decision-making;
“senior management” means those natural persons who exercise executive functions within an institution and who are responsible, and accountable to the management body, for the day-to-day management of the institution;
“systemic risk” means a risk of disruption in the financial system with the potential to have serious negative consequences for the financial system and the real economy;
“model risk” means the potential loss an institution may incur, as a consequence of decisions that could be principally based on the output of internal models, due to errors in the development, implementation or use of such models;
“originator” means originator as defined in point (13) of Article 4(1) of Regulation (EU) No 575/2013;
“sponsor” means sponsor as defined in point (14) of Article 4(1) of Regulation (EU) No 575/2013;
“parent undertaking” means parent undertaking as defined in point (15) of Article 4(1) of Regulation (EU) No 575/2013;
“subsidiary” means subsidiary as defined in point (16) of Article 4(1) of Regulation (EU) No 575/2013;
“branch” means branch as defined in point (17) of Article 4(1) of Regulation (EU) No 575/2013;
“ancillary services undertaking” means ancillary services undertaking as defined in point (18) of Article 4(1) of Regulation (EU) No 575/2013;
“asset management company” means asset management company as defined in point (19) of Article 4(1) of Regulation (EU) No 575/2013;
“financial holding company” means financial holding company as defined in point (20) of Article 4(1) of Regulation (EU) No 575/2013;
“mixed financial holding company” means mixed financial holding company as defined in point (21) of Article 4(1) of Regulation (EU) No 575/2013;
“mixed activity holding company” means mixed activity holding company as defined in point (22) of Article 4(1) of Regulation (EU) No 575/2013;
“financial institution” means financial institution as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013;
“financial sector entity” means financial sector entity as defined in point (27) of Article 4(1) of Regulation (EU) No 575/2013;
“parent institution in a Member State” means parent institution in a Member State as defined in point (28) of Article 4(1) of Regulation (EU) No 575/2013;
“EU parent institution” means EU parent institution as defined in point (29) of Article 4(1) of Regulation (EU) No 575/2013;
“parent financial holding company in a Member State” means parent financial holding company in a Member State as defined in point (30) of Article 4(1) of Regulation (EU) No 575/2013;
“EU parent financial holding company” means EU parent financial holding company as defined in point (31) of Article 4(1) of Regulation (EU) No 575/2013;
“parent mixed financial holding company in a Member State” means parent mixed financial holding company in a Member State as defined in point (32) of Article 4(1) of Regulation (EU) No 575/2013;
“EU parent mixed financial holding company” means EU parent mixed financial holding company as defined in point (33) of Article 4(1) of Regulation (EU) No 575/2013;
“systemically important institution” means an EU parent institution, an EU parent financial holding company, an EU parent mixed financial holding company or an institution the failure or malfunction of which could lead to systemic risk;
“central counterparty” means central counterparty as defined in point (34) of Article 4(1) of Regulation (EU) No 575/2013;
“participation” means participation as defined in point (35) of Article 4(1) of Regulation (EU) No 575/2013;
“qualifying holding” means qualifying holding as defined in point (36) of Article 4(1) of Regulation (EU) No 575/2013;
“control” means control as defined in point (37) of Article 4(1) of Regulation (EU) No 575/2013;
“close links” means close links as defined in point (38) of Article 4(1) of Regulation (EU) No 575/2013;
“competent authority” means competent authority as defined in point (40) of Article 4(1) of Regulation (EU) No 575/2013;
“consolidating supervisor” means consolidating supervisor as defined in point (41) of Article 4(1) of Regulation (EU) No 575/2013;
“authorisation” means authorisation as defined in point (42) of Article 4(1) of Regulation (EU) No 575/2013;
“home Member State” means home Member State as defined in point (43) of Article 4(1) of Regulation (EU) No 575/2013;
“host Member State” means host Member State as defined in point (44) of Article 4(1) of Regulation (EU) No 575/2013;
“ESCB central banks” means ESCB central banks as defined in point (45) of Article 4(1) of Regulation (EU) No 575/2013;
“central banks” means central banks as defined in point (46) of Article 4(1) of Regulation (EU) No 575/2013;
“consolidated situation” means consolidated situation as defined in point (47) of Article 4(1) of Regulation (EU) No 575/2013;
“consolidated basis” means consolidated basis as defined in point (48) of Article 4(1) of Regulation (EU) No 575/2013;
“sub-consolidated basis” means sub-consolidated basis as defined in point (49) of Article 4(1) of Regulation (EU) No 575/2013;
“financial instrument” means financial instrument as defined in point (50) of Article 4(1) of Regulation (EU) No 575/2013;
“own funds” means own funds as defined in point (118) of Article 4(1) of Regulation (EU) No 575/2013;
“operational risk” means operational risk as defined in point (52) of Article 4(1) of Regulation (EU) No 575/2013;
“credit risk mitigation” means credit risk mitigation as defined in point (57) of Article 4(1) of Regulation (EU) No 575/2013;
“securitisation” means securitisation as defined in point (61) of Article 4(1) of Regulation (EU) No 575/2013;
“securitisation position” means securitisation position as defined in point (62) of Article 4(1) of Regulation (EU) No 575/2013;
“securitisation special purpose entity” means securitisation special purpose entity as defined in point (66) of Article 4(1) of Regulation (EU) No 575/2013;
“discretionary pension benefits” means discretionary pension benefits as defined in point (73) of Article 4(1) of Regulation (EU) No 575/2013;
“trading book” means trading as defined in point (86) of Article 4(1) of Regulation (EU) No 575/2013;
“regulated market” means regulated market as defined in point (92) of Article 4(1) of Regulation (EU) No 575/2013;
“leverage” means leverage as defined in point (93) of Article 4(1) of Regulation (EU) No 575/2013;
“risk of excessive leverage” means risk of excessive leverage as defined in point (94) of Article 4(1) of Regulation (EU) No 575/2013;
“external credit assessment institution” means external credit assessment institution as defined in point (98) of Article 4(1) of Regulation (EU) No 575/2013;
“internal approaches” means the internal ratings based approach referred to in Article 143(1), the internal models approach referred to in Article 221, the own estimates approach referred to in Article 225, the advanced measurement approaches referred to in Article 312(2), the internal models method referred to in Articles 283 and 363, and the internal assessment approach referred to in Article 259(3) of Regulation (EU) No 575/2013;
ciallaíonn “údarás réitigh” údarás réitigh mar a shainmhínítear é i bpointe (18) d'Airteagal 2(1) de Threoir 2014/59/AE ó Pharlaimint na hEorpa agus ón gComhairle ( 1 );
ciallaíonn “institiúid a bhfuil tábhacht shistéamach dhomhanda léi” nó “G-SII” G-SII mar a shainmhínítear é i bpointe (133) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013;
ciallaíonn “institiúid neamh-AE a bhfuil tábhacht shistéamach dhomhanda léi” nó “G-SII neamh-AE” G-SII neamh-AE mar a shainmhínítear é i bpointe (134) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013;
ciallaíonn “grúpa” grúpa mar a shainmhínítear é i bpointe (138) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013;
ciallaíonn “grúpa tríú tír” grúpa tríú tír a mbunaítear an máthairghnóthas i dtríú tír;
ciallaíonn “beartas inscne-neodrach um luach saothair” beartas luacha saothair atá bunaithe ar phá comhionann as obair chomhionann nó obair ar comhionann a luach a bheith ag dul d'oibrithe fireanna agus d'oibrithe baineanna.
Chun a áirithiú go mbeidh ceanglais nó cumhachtaí maoirseachta a leagtar síos sa Treoir seo nó i Rialachán (AE) Uimh. 575/2013 i bhfeidhm ar bhonn comhdhlúite nó ar bhonn fo-chomhdhlúite i gcomhréir leis an Treoir seo agus leis an Rialachán sin, áireofar ar na téarmaí “institiúid”, “máthairinstitiúid i mBallstát”, “máthairinstitiúid AE” agus “máthairghnóthas” an méid seo a leanas freisin:
cuideachtaí sealbhaíochta airgeadais agus cuideachtaí sealbhaíochta airgeadais mheasctha ar formheasadh iad i gcomhréir le hAirteagal 21a den Treoir seo;
institiúidí ainmnithe arna rialú ag máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE, máthairchuideachta shealbhaíochta airgeadais i mBallstát nó máthairchuideachta shealbhaíochta airgeadais mheasctha i mBallstát i gcás nach bhfuil an mháthairchuideachta ábhartha faoi réir a formheasa i gcomhréir le hAirteagal 21a(4) den Treoir seo; agus
cuideachtaí sealbhaíochta airgeadais, cuideachtaí sealbhaíochta airgeadais mheasctha nó institiúidí ainmnithe de bhun phointe (d) d'Airteagal 21a(6) den Treoir seo.
TITLE II
COMPETENT AUTHORITIES
Article 4
Designation and powers of the competent authorities
Airteagal 5
Comhordú laistigh de na Ballstáit
Déanfaidh na Ballstáit ag a bhfuil níos mó ná údarás inniúil amháin le haghaidh na maoirseachta stuamachta ar institiúidí creidmheasa agus institiúidí airgeadais na bearta is gá chun comhordú a eagrú idir údaráis den sórt sin.
Article 6
Cooperation within the European System of Financial Supervision
In the exercise of their duties, the competent authorities shall take into account the convergence in respect of supervisory tools and supervisory practices in the application of the laws, regulations and administrative requirements adopted pursuant to this Directive and to Regulation (EU) No 575/2013. For that purpose, Member States shall ensure that:
the competent authorities, as parties to the European System of Financial Supervision (ESFS), cooperate with trust and full mutual respect, in particular when ensuring the flow of appropriate and reliable information between them and other parties to the ESFS, in accordance with the principle of sincere cooperation set out in Article 4(3) of the Treaty on European Union;
the competent authorities participate in the activities of EBA and, as appropriate, in the colleges of supervisors;
the competent authorities make every effort to comply with those guidelines and recommendations issued by EBA in accordance with Article 16 of Regulation (EU) No 1093/2010 and to respond to the warnings and recommendations issued by the ESRB pursuant to Article 16 of Regulation (EU) No 1092/2010;
the competent authorities cooperate closely with the ESRB;
national mandates conferred on the competent authorities do not inhibit the performance of their duties as members of EBA, of the ESRB, where appropriate, or under this Directive and under Regulation (EU) No 575/2013.
Article 7
Union dimension of supervision
The competent authorities in each Member State shall, in the exercise of their general duties, duly consider the potential impact of their decisions on the stability of the financial system in the other Member States concerned and, in particular, in emergency situations, based on the information available at the relevant time.
TITLE III
REQUIREMENTS FOR ACCESS TO THE ACTIVITY OF CREDIT INSTITUTIONS
CHAPTER 1
General requirements for access to the activity of credit institutions
Article 8
Authorisation
EBA shall develop draft regulatory technical standards to specify:
an fhaisnéis atá le cur ar fáil do na húdaráis inniúla san iarratas chun institiúidí creidmheasa a údarú, lena n-áirítear clár na n-oibríochtaí, struchtúr eagraíochtúil agus socruithe rialachais dá bhforáiltear in Airteagal 10;
na ceanglais a bhfuil feidhm acu maidir le scairshealbhóirí agus comhaltaí a bhfuil sealúchais cháilitheacha acu, nó, i gcás nach bhfuil aon sealúchais cháilitheacha ann, maidir leis an 20 scairshealbhóir nó comhalta is mó, de bhun Airteagal 14; agus
obstacles which may prevent effective exercise of the supervisory functions of the competent authority, as referred to in Article 14.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in points (a), (b) and (c) of the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Airteagal 8a
Ceanglais shonracha maidir le húdarú institiúidí creidmheasa dá dtagraítear i bpointe (1)(b) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013
Ceanglóidh na Ballstáit ar na gnóthais dá dtagraítear i bpointe (1)(b) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013 a fuair údarú cheana de bhun Theideal II de Threoir 2014/65/AE iarratas ar údarú a chur isteach i gcomhréir le hAirteagal 8, an lá a tharlaíonn ceachtar den dá imeacht seo a leanas ar a dhéanaí:
is ionann meán na sócmhainní iomlána míosúla, arna ríomh thar thréimhse 12 mhí tar éis a chéile, agus EUR 30 billiún nó is mó an meán sin ná EUR 30 billiún; nó
is lú meán na sócmhainní iomlána míosúla, arna ríomh thar thréimhse 12 mhí tar éis a chéile, ná EUR 30 billiún, agus tá an gnóthas ina chuid de ghrúpa inarb ionann agus EUR 30 billiún nó inar mó ná EUR 30 billiún luach iomlán shócmhainní comhdhlúite na ngnóthas uile sa ghrúpa ar lú ná EUR 30 billiún na sócmhainní iomlána atá ag gach ceann acu ar bhonn aonair agus a dhéanann aon cheann de na gníomhaíochtaí dá dtagraítear i bpointí (3) agus (6) de Roinn A d'Iarscríbhinn I a ghabhann le Treoir 2014/65/AE, agus an dá cheann á ríomh mar mheán thar thréimhse 12 mhí tar éis a chéile.
Forbróidh ÚBE dréachtchaighdeáin theicniúla rialála chun na nithe seo a leanas a shonrú:
an fhaisnéis a bheidh le tabhairt ag an ngnóthas do na húdaráis inniúla san iarratas ar an údarú, lena n‐áirítear clár na n‐oibríochtaí dá bhforáiltear in Airteagal 10;
an mhodheolaíocht chun na tairseacha a ríomh dá dtagraítear i mír 1.
Tarmligtear an chumhacht chuig an gCoimisiún chun an Treoir seo a fhorlíonadh trí na dréachtchaighdeáin theicniúla rialála dá dtagraítear i bpointí (a) agus (b) den chéad fhomhír a ghlacadh i gcomhréir le hAirteagail 10 go 14 de Rialachán (AE) Uimh. 1093/2010.
Cuirfidh ÚBE na dréachtchaighdeáin theicniúla rialála sin faoi bhráid an Choimisiúin faoin 26 Nollaig 2020.
Article 9
Prohibition against persons or undertakings other than credit institutions from carrying out the business of taking deposits or other repayable funds from the public
Airteagal 10
Clár na n-oibríochtaí, struchtúr eagraíochtúil agus socruithe rialachais
Article 11
Economic needs
Member States shall not require the application for authorisation to be examined in terms of the economic needs of the market.
Article 12
Initial capital
Member States may grant authorisation to particular categories of credit institutions the initial capital of which is less than that specified in paragraph 1, subject to the following conditions:
the initial capital is no less than EUR 1 million;
the Member States concerned notify the Commission and EBA of their reasons for exercising that option.
Article 13
Effective direction of the business and place of the head office
They shall refuse such authorisation if the members of the management body do not meet the requirements referred to in Article 91(1).
Each Member State shall require that:
a credit institution which is a legal person and which, under its national law, has a registered office, has its head office in the same Member State as its registered office;
a credit institution other than that referred to in point (a) has its head office in the Member State which granted it authorisation and in which it actually carries out its business.
Article 14
Shareholders and members
In determining whether the criteria for a qualifying holding are fulfilled, the voting rights referred to in Articles 9 and 10 of Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market ( 2 ) and the conditions regarding aggregation thereof set out in Article 12(4) and (5) of that Directive, shall be taken into account.
Member States shall not take into account voting rights or shares which institutions hold as a result of providing the underwriting of financial instruments or placing of financial instruments on a firm commitment basis included under point 6 of Section A of Annex I to Directive 2004/39/EC, provided that those rights are not exercised or otherwise used to intervene in the management of the issuer and are disposed of within one year of acquisition.
The competent authorities shall refuse authorisation to commence the activity of a credit institution where the laws, regulations or administrative provisions of a third country governing one or more natural or legal persons with which the credit institution has close links, or difficulties involved in the enforcement of those laws, regulations or administrative provisions, prevent the effective exercise of their supervisory functions.
The competent authorities shall require credit institutions to provide them with the information they require to monitor compliance with the conditions referred to in this paragraph on an ongoing basis.
Article 15
Refusal of authorisation
Where a competent authority refuses authorisation to commence the activity of a credit institution, it shall notify the applicant of the decision and the reasons therefor within six months of receipt of the application or, where the application is incomplete, within six months of receipt of the complete information required for the decision.
A decision to grant or refuse authorisation shall, in any event, be taken within 12 months of the receipt of the application.
Article 16
Prior consultation of the competent authorities of other Member States
The competent authority shall, before granting authorisation to a credit institution, consult the competent authorities of another Member State where the credit institution is:
a subsidiary of a credit institution authorised in that other Member State;
a subsidiary of the parent undertaking of a credit institution authorised in that other Member State;
controlled by the same natural or legal persons as those who control a credit institution authorised in that other Member State.
The competent authority shall, before granting authorisation to a credit institution, consult the competent authority that is responsible for the supervision of insurance undertakings or investment firms in the Member State concerned where the credit institution is:
a subsidiary of an insurance undertaking or investment firm authorised in the Union;
a subsidiary of the parent undertaking of an insurance undertaking or investment firm authorised in the Union;
controlled by the same natural or legal persons as those who control an insurance undertaking or investment firm authorised in the Union.
Article 17
Branches of credit institutions authorised in another Member State
Host Member States shall not require authorisation or endowment capital for branches of credit institutions authorised in other Member States. The establishment and supervision of such branches shall be effected in accordance with Article 35, Article 36(1), (2) and (3), Article 37, Articles 40 to 46, Article 49 and Articles 74 and 75.
Article 18
Withdrawal of authorisation
The competent authorities may only withdraw the authorisation granted to a credit institution where such a credit institution:
does not make use of the authorisation within 12 months, expressly renounces the authorisation or has ceased to engage in business for more than six months, unless the Member State concerned has made provision for the authorisation to lapse in such cases;
úsáideann sí a údarú chun na gníomhaíochtaí dá dtagraítear i bpointe (1)(b) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013, agus na gníomhaíochtaí sin amháin, a dhéanamh agus bhí meán a sócmhainní iomlána faoi bhun na dtairseach a leagtar amach san Airteagal sin ar feadh cúig bliana as a chéile;
has obtained the authorisation through false statements or any other irregular means;
no longer fulfils the conditions under which authorisation was granted;
ní chomhlíonann an institiúid na ceanglais stuamachta a leagtar amach i gCuid a Trí, a Ceathair nó a Sé a thuilleadh, cé is moite de na ceanglais a leagtar síos in Airteagail 92a agus 92b, de Rialachán (AE) Uimh. 575/2013 nó arna bhforchur faoi phointe (a) d'Airteagal 104(1) nó Airteagal 105 den Treoir seo nó ní féidir bheith ag brath ar an institiúid a thuilleadh chun a hoibleagáidí a chomhlíonadh i leith a cuid creidiúnaithe, agus, go háirithe, ní thugann sí urrús a thuilleadh le haghaidh na sócmhainní a chuir a taisceoirí faoina cúram;
falls within one of the other cases where national law provides for withdrawal of authorisation; or
commits one of the breaches referred to in Article 67(1).
Article 19
Name of credit institutions
For the purposes of exercising their activities, credit institutions may, notwithstanding any provisions in the host Member State concerning the use of the words “bank”, “savings bank” or other banking names, use throughout the territory of the Union the same name that they use in the Member State in which their head office is situated. In the event of there being any danger of confusion, the host Member State may, for the purposes of clarification, require that the name be accompanied by certain explanatory particulars.
Article 20
Notification of authorisation and withdrawal of authorisation
Article 21
Waiver for credit institutions permanently affiliated to a central body
Member States may maintain and make use of existing national law regarding the application of such a waiver provided that it does not conflict with this Directive or with Regulation (EU) No 575/2013.
Airteagal 21a
Cuideachtaí sealbhaíochta airgeadais agus cuideachtaí sealbhaíochta airgeadais mheasctha a fhormheas
Chun críocha mhír 1, cuirfidh cuideachtaí sealbhaíochta airgeadais agus cuideachtaí sealbhaíochta airgeadais mheasctha dá dtagraítear inti an fhaisnéis a leanas ar fáil don mhaoirseoir comhdhlúthaithe agus, i gcás nach ionann iad, don údarás inniúil sa Bhallstát ina bhfuil siad lonnaithe:
struchtúr eagraíochtúil an ghrúpa a bhfuil an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha mar chuid de, ina sonraítear go soiléir na fochuideachtaí agus, i gcás inarb infheidhme, na máthairghnóthais, agus suíomh agus cineál na gníomhaíochta a dhéanann gach ceann de na heintitis laistigh den ghrúpa;
faisnéis maidir le hainmniúchán beirte, ar a laghad, arb iad a dhéanann an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha a stiúradh agus maidir le comhlíonadh na gceanglas a leagtar amach in Airteagal 121 maidir le cáilíocht stiúrthóirí;
faisnéis maidir le comhlíonadh na gcritéar a leagtar amach in Airteagal 14 i ndáil le scairshealbhóirí agus comhaltaí, i gcás ina bhfuil institiúid creidmheasa ag an gcuideachta shealbhaíochta airgeadais nó ag an gcuideachta shealbhaíochta airgeadais mheasctha mar fhochuideachta;
eagrúchán inmheánach agus dáileadh na gcúraimí laistigh den ghrúpa;
aon fhaisnéis eile a d'fhéadfadh a bheith riachtanach chun an measúnú dá dtagraítear i míreanna 3 agus 4 den Airteagal seo a dhéanamh.
I gcás ina dtarlaíonn formheas na cuideachta sealbhaíochta airgeadais nó na cuideachta sealbhaíochta airgeadais mheasctha i gcomhthráth leis an measúnú dá dtagraítear in Airteagal 22, déanfaidh an t-údarás inniúil, chun críocha an Airteagail sin, de réir mar is iomchuí, comhordú leis an maoirseoir comhdhlúthaithe agus, más éagsúil, leis an údarás inniúil sa Bhallstát ina bhfuil an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha bunaithe. ►C4 Sa chás sin, déanfar an tréimhse mheasúnaithe dá dtagraítear sa dara fomhír d’Airteagal 22(2) a chur ar fionraí ar feadh tréimhse níos faide ná 20 lá oibre go dtí go mbeidh an nós imeachta a leagtar amach san Airteagal seo curtha i gcrích. ◄
Ní fhéadfar cuideachta shealbhaíochta airgeadais nó cuideachta shealbhaíochta airgeadais mheasctha a fhormheas de bhun an Airteagail seo ach amháin i gcás ina bhfuil gach ceann de na coinníollacha seo a leanas comhlíonta:
tá socruithe agus dáileadh inmheánach na gcúraimí laistigh den ghrúpa leordhóthanach chun críocha na ceanglais a fhorchuirtear faoin Treoir seo agus faoi Rialachán (AE) Uimh. 575/2013 a chomhlíonadh ar bhonn comhdhlúite nó ar bhonn fo-chomhdhlúithe agus, go háirithe, tá éifeacht acu maidir leis an méid a leanas:
gach fochuideachta de chuid na cuideachta sealbhaíochta airgeadais nó na cuideachta sealbhaíochta airgeadais mheasctha a chomhordú, lena n-áirítear, i gcás inar gá, trí dháileadh leordhóthanach na gcúraimí i measc fo-institiúidí;
coinbhleachtaí idirghrúpa a chosc nó a bhainistiú; agus
na beartais uile-ghrúpa arna leagan síos ag an máthairchuideachta shealbhaíochta airgeadais nó ag an máthairchuideachta shealbhaíochta airgeadais mheasctha a fhorfheidhmiú ar fud an ghrúpa;
ní chuireann struchtúr eagraíochtúil an ghrúpa a bhfuil an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha mar chuid de, bac ar stiúradh éifeachtach na bhfo-institiúidí nó na máthairinstitiúídí i dtaca leis na hoibleagáidí aonair, comhdhlúite agus, i gcás inarb iomchuí, fo-chomhdhlúite a bhfuil siad faoina réir, ná ní dhéanann sé an méid sin a chosc ar bhealach eile. Leis an measúnú ar an gcritéar sin, cuirfear an méid a leanas san áireamh, go háirithe:
suíomh na cuideachta sealbhaíochta airgeadais nó na cuideachta sealbhaíochta airgeadais mheasctha i ngrúpa ilsrathach;
struchtúr na scairshealbhóireachta; agus
ról na cuideachta sealbhaíochta airgeadais nó na cuideachta sealbhaíochta airgeadais mheasctha laistigh den ghrúpa;
comhlíontar na critéir a leagtar amach in Airteagal 14 agus na ceanglais a leagtar síos in Airteagal 121.
Ní gá an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha a fhormheas faoin Airteagal seo i gcás ina gcomhlíonfar na coinníollacha uile seo a leanas:
is é príomhghníomhaíocht na cuideachta sealbhaíochta airgeadais sealúchais a fháil i bhfochuideachtaí nó, i gcás cuideachta sealbhaíochta airgeadais mheasctha, is é an phríomhghníomhaíocht atá aici i dtaca le hinstitiúidí nó institiúidí airgeadais sealúchais i bhfochuideachtaí a fháil;
níor ainmníodh an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha mar eintitis réitigh in aon cheann de ghrúpaí réitigh an ghrúpa i gcomhréir leis an straitéis réitigh arna chinneadh ag an údarás réitigh ábhartha de bhun Threoir 2014/59/AE;
tá fo-institiúid chreidmheasa ainmnithe le bheith freagrach as comhlíonadh na gceanglas stuamachta ag an ngrúpa ar bhonn comhdhlúite agus tugtar di na hacmhainní riachtanacha uile agus an t-údarás dlíthiúil chun na hoibleagáidí sin a chomhlíonadh ar bhealach éifeachtach;
níl an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha rannpháirteach i gcinntí bainistithe, oibríochtúla nó airgeadais a bhfuil tionchar acu ar an ngrúpa a dhéanamh nó a bhfuil tionchar acu ar a fhochuideachtaí atá ina n-institiúidí nó ina n-institiúidí airgeadais;
níl aon bhac ar mhaoirseacht éifeachtach a dhéanamh ar an ngrúpa ar bhonn comhdhlúite.
Cuideachtaí sealbhaíochta airgeadais nó cuideachtaí sealbhaíochta airgeadais mheasctha arna ndíolmhú óna bhformheas i gcomhréir leis an mír seo, ní dhéanfar iad a eisiamh ón imlíne chomhdhlúthaithe mar a leagtar síos í sa Treoir seo agus i Rialachán (AE) Uimh. 575/2013.
Féadfar an méid seo a leanas a bheith san áireamh, go háirithe, sna bearta maoirseachta dá dtagraítear sa chéad fhomhír:
feidhmiú na gceart vótála a bhaineann le scaireanna na bhfo-institiúidí atá i seilbh na cuideachta sealbhaíochta airgeadais nó na cuideachta sealbhaíochta airgeadais mheasctha a chur ar fionraí;
eisiúint urghairí nó pionós i gcoinne na cuideachta sealbhaíochta airgeadais, na cuideachta sealbhaíochta airgeadais mheasctha nó chomhaltaí an bhoird bainistíochta agus bainisteoirí faoi réir Airteagail 65 go 72;
treoracha a thabhairt don chuideachta shealbhaíochta airgeadais nó don chuideachta shealbhaíochta airgeadais mheasctha na rannpháirtíochtaí ina cuid fo-institiúidí a aistriú chuig a scairshealbhóirí;
ar bhonn sealadach, cuideachta shealbhaíochta airgeadais, cuideachta shealbhaíochta airgeadais mheasctha nó institiúid eile laistigh den ghrúpa a ainmniú le bheith freagrach as comhlíonadh na gceanglas a leagtar síos sa Treoir seo agus i Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite a áirithiú;
srian nó toirmeasc a chur ar dháileacháin nó íocaíochtaí úis do scairshealbhóirí;
a cheangal ar chuideachtaí sealbhaíochta airgeadais nó cuideachtaí sealbhaíochta airgeadais mheasctha dhífheistiú ó institiúidí nó eintitis eile in earnáil an airgeadais nó a sealúchas iontu a laghdú;
a cheangal ar chuideachtaí sealbhaíochta airgeadais nó cuideachtaí sealbhaíochta airgeadais mheasctha plean a thíolacadh gan mhoill chun filleadh ar chomhlíonadh.
Déanfar an cinneadh comhpháirteach a dhoiciméadú agus a réasúnú go cuí. Cuirfidh an maoirseoir comhdhlúthaithe an cinneadh comhpháirteach in iúl don chuideachta shealbhaíochta airgeadais nó don chuideachta shealbhaíochta airgeadais mheasctha.
I gcás easaontais, staonfaidh an maoirseoir comhdhlúthaithe nó an t-údarás inniúil sa Bhallstát ina bhfuil an chuideachta shealbhaíochta airgeadais nó an chuideachta shealbhaíochta airgeadais mheasctha bunaithe ó chinneadh a dhéanamh agus cuirfidh sé an t-ábhar faoi bhráid ÚBE i gcomhréir le hAirteagal 19 de Rialachán (AE) Uimh. 1093/2010. Déanfaidh ÚBE a chinneadh laistigh de 1 mhí amháin tar éis do ÚBE an t-ábhar a fháil. Déanfaidh na húdaráis inniúla lena mbaineann cinneadh comhpháirteach a ghlacadh i gcomhréir le cinneadh ÚBE. Ní chuirfear an t-ábhar faoi bhráid ÚBE tar éis dheireadh na tréimhse 2 mhí ná tar éis cinneadh comhpháirteach a bheith déanta.
I ngach cás, déanfar cinneadh maidir le formheas a cheadú nó a dhiúltú laistigh de 6 mhí ón iarratas a fháil. Féadfaidh aon cheann de na bearta dá dtagraítear i mír 6 a bheith ag gabháil leis an diúltú, sa chás inar gá.
Airteagal 21b
Máthairghnóthas idirmheánach AE
Féadfaidh na húdaráis inniúla a cheadú do na hinstitiúidí dá dtagraítear i mír 1 dhá mháthairghnóthas idirmheánach AE a bheith acu i gcás ina gcinneann siad gurbh fhíor an méid seo a leanas mura mbunófaí ach aon mháthairghnóthas idirmheánach amháin:
bheadh máthairghnóthas idirmheánach AE amháin neamhréireach le ceanglas éigeantach i gcomhréir le rialacha na tríú tíre ina bhfuil a cheannoifig ag máthairghnóthas deiridh an ghrúpa tríú tíre; nó
ní bheadh inréiteacht níos éifeachtúla ná i gcás dhá máthairghnóthas AE idirmheánach de réir measúnú arna dhéanamh ag údaráis inniúla réitigh an mháthairghnóthais AE idirmheánaigh.
De mhaolú ar an gcéad fhomhír den mhír seo, i gcás nach bhfuil aon cheann de na hinstitiúidí dá dtagraítear i mír 1 den Airteagal seo ina hinstitiúid chreidmheasa nó i gcás nach mór dara máthairchuideachta idirmheánach AE a bhunú i ndáil le gníomhaíochtaí infheistíochta chun ceangal sainordaitheach dá dtagraítear i mír 2 den Airteagal seo a chomhlíonadh, féadfaidh an mháthairchuideachta idirmheánach AE nó an dara máthairchuideachta idirmheánach AE a bheith ina gnólacht infheistíochta arna húdarú i gcomhréir le hAirteagal 5(1) de Threoir 2014/65/AE atá faoi réir Treoir 2014/59/AE.
Chun críocha an Airteagail seo:
is é suim na nithe seo a leanas luach iomlán sócmhainní an ghrúpa tríú tír san Aontas:
luach iomlán na sócmhainní atá ag gach institiúid den ghrúpa tríú tír san Aontas a thiocfaidh as a clár comhardaithe comhdhlúite, nó a thiocfaidh as a cláir chomhardaithe aonair, i gcás nach gcomhdhlúthaítear clár comhardaithe de chuid institiúide; agus
luach iomlán na sócmhainní atá ag gach brainse den ghrúpa tríú tír a údaraítear le bheith ag oibriú san Aontas i gcomhréir leis an Treoir seo, le Rialachán (AE) Uimh. 600/2014 ó Pharlaimint na hEorpa agus ón gComhairle ( 4 ) nó le Treoir 2014/65/AE.
cuimseofar gnólachtaí infheistíochta freisin faoin téarma “institiúid”.
Tabharfaidh na húdaráis inniúla fógra do ÚBE faoin bhfaisnéis seo a leanas i ndáil le gach grúpa tríú tír atá ag oibriú ina ndlínse:
ainmneacha na n-institiúidí faoi mhaoirseacht ar le grúpa tríú tír iad, mar aon le luach iomlán sócmhainní;
ainmneacha agus luach iomlán sócmhainní a chomhfhreagraíonn do bhrainsí a údaraítear sa Bhallstát sin de bhun na Treorach seo, Treoir 2014/65/AE nó Rialachán (AE) Uimh. 600/2004, agus na cineálacha gníomhaíochtaí a bhfuil údarás ag na brainsí sin a chur i gcrích;
ainm agus luach iomlán sócmhainní dá dtagraítear i mír 3 d'aon mháthairghnóthais idirmheánaigh AE arna bhunú sa Bhallstát sin agus ainm an ghrúpa tríú tír a bhfuil sé ina chuid de.
Áiritheoidh na húdaráis inniúla go gcomhlíonfaidh gach institiúid atá faoina ndlínse agus ar cuid de ghrúpa tríú tír í, ceann amháin de na coinníollacha seo a leanas:
tá máthairghnóthas idirmheánach AE aici;
is máthairghnóthas idirmheánach AE í;
is í an t-aon institiúid í den ghrúpa tríú tír san Aontas; nó
is cuid de ghrúpa tríú tír í ar fiú níos lú ná EUR 40 billiún méid iomlán shócmhainní an ghrúpa sin san Aontas.
Faoin 30 Nollaig 2026, déanfaidh an Coimisiún, tar éis dul i gcomhairle le ÚBE, athbhreithniú ar na ceanglais arna bhforchur ar institiúidí leis an Airteagal seo agus cuirfidh sé tuarascáil, faoi bhráid Pharlaimint na hEorpa agus na Comhairle. Sa tuarascáil sin, breathnófar an méid a leanas, ar a laghad:
an bhfuil na ceanglais a leagtar síos san Airteagal seo inoibrithe, riachtanach, agus comhréireach, agus an mbeadh bearta eile níos iomchuí;
ar cheart na ceanglais arna bhforchur ar institiúidí leis an Airteagal seo a leasú d'fhonn na cleachtais idirnáisiúnta is fearr a léiriú iontu.
Faoin 28 Meitheamh 2021, cuirfidh ÚBE tuairisc faoi bhráid Pharlaimint na hEorpa, na Comhairle, agus an Choimisiúin maidir leis an gcaoi a gcaitear le brainsí tríú tír faoin dhlí náisiúnta na mBallstát. Sa tuarascáil sin, breathnófar an méid a leanas, ar a laghad:
cé acu atá nó nach bhfuil, agus a mhéid atá, difríocht i measc na mBallstát maidir leis na cleachtais mhaoirseoireachta is infheidhme do bhrainsí tríú tír;
cé acu a fhéadfadh nó nach bhféadfadh an chaoi a gcaitear le brainsí tríú tír faoin dlí náisiúnta a bheith ina shiocair le harbatráiste rialála;
ar ghá, agus arbh iomchuí, tuilleadh comhchuibhithe ar na réimis náisiúnta i gcás brainsí tríú tír, go háirithe i dtaca le brainsí suntasacha tríú tír.
Déanfaidh an Coimisiún, i gcás inarb iomchuí, togra reachtacha a thíolacadh chuig Parlaimint na hEorpa agus chuig an gComhairle bunaithe ar na moltaí a dhéanfaidh ÚBE.
CHAPTER 2
Qualifying holding in a credit institution
Article 22
Notification and assessment of proposed acquisitions
The competent authorities shall have a maximum of 60 working days as from the date of the written acknowledgement of receipt of the notification and all documents required by the Member State to be attached to the notification on the basis of the list referred to in Article 23(4) (the “assessment period”), to carry out the assessment provided for in Article 23(1) (the “assessment”).
The competent authorities shall inform the proposed acquirer of the date of the expiry of the assessment period at the time of acknowledging receipt.
For the period between the date of request for information by the competent authorities and the receipt of a response thereto by the proposed acquirer, the assessment period shall be suspended. The suspension shall not exceed 20 working days. Any further requests by the competent authorities for completion or clarification of the information shall be at their discretion but shall not result in a suspension of the assessment period.
EBA shall submit those draft implementing technical standards to the Commission by 31 December 2015.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 23
Assessment criteria
In assessing the notification provided for in Article 22(1) and the information referred to in Article 22(3), the competent authorities shall, in order to ensure the sound and prudent management of the credit institution in which an acquisition is proposed, and having regard to the likely influence of the proposed acquirer on that credit institution, assess the suitability of the proposed acquirer and the financial soundness of the proposed acquisition in accordance with the following criteria:
the reputation of the proposed acquirer;
clú, eolas, scileanna agus taithí, mar a leagtar amach in Airteagal 91(1), aon chomhalta den chomhlacht bainistíochta a stiúrfaidh gnó na hinstitiúide creidmheasa mar thoradh ar an éadáil bheartaithe;
the financial soundness of the proposed acquirer, in particular in relation to the type of business pursued and envisaged in the credit institution in which the acquisition is proposed;
whether the credit institution will be able to comply and continue to comply with the prudential requirements based on this Directive and Regulation (EU) No 575/2013, and where applicable, other Union law, in particular Directives 2002/87/EC and 2009/110/EC, including whether the group of which it will become a part has a structure that makes it possible to exercise effective supervision, effectively exchange information among the competent authorities and determine the allocation of responsibilities among the competent authorities;
whether there are reasonable grounds to suspect that, in connection with the proposed acquisition, money laundering or terrorist financing within the meaning of Article 1 of Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing ( 5 ) is being or has been committed or attempted, or that the proposed acquisition could increase the risk thereof.
Article 24
Cooperation between competent authorities
The relevant competent authorities shall fully consult each other when carrying out the assessment if the proposed acquirer is one of the following:
a credit institution, insurance undertaking, reinsurance undertaking, investment firm, or a management company within the meaning of Article 2(1)(b) of Directive 2009/65/EC (“UCITS management company”) authorised in another Member State or in a sector other than that in which the acquisition is proposed;
the parent undertaking of a credit institution, insurance undertaking, reinsurance undertaking, investment firm or UCITS management company authorised in another Member State or in a sector other than that in which the acquisition is proposed;
a natural or legal person controlling a credit institution, insurance undertaking, reinsurance undertaking, investment firm or UCITS management company authorised in another Member State or in a sector other than that in which the acquisition is proposed.
Article 25
Notification in the case of a divestiture
Member States shall require any natural or legal person who has taken a decision to dispose, directly or indirectly, of a qualifying holding in a credit institution to notify the competent authorities in writing in advance of the divestiture, indicating the size of the holding concerned. Such a person shall also notify the competent authorities if it has taken a decision to reduce its qualifying holding so that the proportion of the voting rights or of the capital held would fall below 20 %, 30 % or 50 % or so that the credit institution would cease to be its subsidiary. Member States shall not be required to apply the 30 % threshold where, in accordance with Article 9(3)(a) of Directive 2004/109/EC, they apply a threshold of one-third.
Article 26
Information obligations and penalties
Credit institutions admitted to trading on a regulated market shall, at least annually, inform the competent authorities of the names of shareholders and members possessing qualifying holdings and the sizes of such holdings as shown, for example, by the information received at the annual general meetings of shareholders and members or as a result of compliance with the regulations relating to companies admitted to trading on a regulated market.
Similar measures shall apply to natural or legal persons who fail to comply with the obligation to provide prior information as set out in Article 22(1) and subject to Articles 65 to 72.
If a holding is acquired despite opposition by the competent authorities, Member States shall, regardless of any other penalty to be adopted, provide either for exercise of the corresponding voting rights to be suspended, or for the nullity of votes cast or for the possibility of their annulment.
Article 27
Criteria for qualifying holdings
In determining whether the criteria for a qualifying holding as referred to in Articles 22, 25 and 26 are fulfilled, the voting rights referred to in Articles 9, 10 and 11 of Directive 2004/109/EC and the conditions regarding aggregation thereof set out in Article 12(4) and (5) of that Directive, shall be taken into account.
In determining whether the criteria for a qualifying holding as referred to in Article 26 are fulfilled, Member States shall not take into account voting rights or shares which institutions may hold as a result of providing the underwriting of financial instruments or placing of financial instruments on a firm commitment basis included under point 6 of Section A of Annex I to Directive 2004/39/EC, provided that those rights are not exercised or otherwise used to intervene in the management of the issuer and are disposed of within one year of acquisition.
▼M6 —————
TITLE V
PROVISIONS CONCERNING THE FREEDOM OF ESTABLISHMENT AND THE FREEDOM TO PROVIDE SERVICES
CHAPTER 1
General Principles
Article 33
Credit institutions
Member States shall provide that the activities listed in Annex I may be carried out within their territories, in accordance with Article 35, Article 36(1), (2) and (3), Article 39(1) and (2) and Articles 40 to 46 either by establishing a branch or by providing services, by any credit institution authorised and supervised by the competent authorities of another Member State, provided that such activities are covered by the authorisation.
Article 34
Financial institutions
Member States shall provide that the activities listed in Annex I may be carried out within their territories, in accordance with Article 35, Article 36(1), (2) and (3), Article 39(1) and (2) and Articles 40 to 46, either by establishing a branch or by providing services, by any financial institution from another Member State, whether a subsidiary of a credit institution or the jointly owned subsidiary of two or more credit institutions, the memorandum and Articles of association of which permit the carrying out of those activities and which fulfils each of the following conditions:
the parent undertaking or undertakings are authorised as credit institutions in the Member State by the law of which the financial institution is governed;
the activities in question are actually carried out within the territory of the same Member State;
the parent undertaking or undertakings holds 90 % or more of the voting rights attaching to shares in the capital of the financial institution;
the parent undertaking or undertakings satisfies the competent authorities regarding the prudent management of the financial institution and has declared, with the consent of the relevant home Member State competent authorities, that they jointly and severally guarantee the commitments entered into by the financial institution;
the financial institution is effectively included, for the activities in question in particular, in the consolidated supervision of the parent undertaking, or of each of the parent undertakings, in accordance with Title VII, Chapter 3 of this Directive and Part One, Title II, Chapter 2 of Regulation (EU) No 575/2013, in particular for the purposes of the own funds requirements set out in Article 92 of that Regulation, for the control of large exposures provided for in Part Four of that Regulation and for the purposes of the limitation of holdings provided for in Articles 89 and 90 of that Regulation.
The competent authorities of the home Member State shall check compliance with the conditions set out in the first subparagraph and shall supply the financial institution with a certificate of compliance which shall form part of the notification referred to in Articles 35 and 39.
CHAPTER 2
The right of establishment of credit institutions
Article 35
Notification requirement and interaction between competent authorities
Member States shall require every credit institution wishing to establish a branch in another Member State to provide all the following information when effecting the notification referred to in paragraph 1:
the Member State within the territory of which it plans to establish a branch;
a programme of operations setting out, inter alia, the types of business envisaged and the structural organisation of the branch;
the address in the host Member State from which documents may be obtained;
the names of those to be responsible for the management of the branch.
The home Member State's competent authorities shall also communicate the amount and composition of own funds and the sum of the own funds requirements under Article 92 of Regulation (EU) No 575/2013 of the credit institution.
By way of derogation from the second subparagraph, in the case referred to in Article 34 the home Member State's competent authorities shall communicate the amount and composition of own funds of the financial institution and the total risk exposure amounts calculated in accordance with Article 92(3) and (4) of Regulation (EU) No 575/2013 of the credit institution which is its parent undertaking.
That refusal or a failure to reply shall be subject to a right to apply to the courts in the home Member State.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 36
Commencement of activities
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 37
Information about refusals
Member States shall inform the Commission and EBA of the number and type of cases in which there has been a refusal pursuant to Article 35 and Article 36(3).
Article 38
Aggregation of branches
Any number of places of business set up in the same Member State by a credit institution with headquarters in another Member State shall be regarded as a single branch.
CHAPTER 3
Exercise of the freedom to provide services
Article 39
Notification procedure
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
CHAPTER 4
Powers of the competent authorities of the host Member State
Article 40
Reporting requirements
The competent authorities of the host Member States may require that all credit institutions having branches within their territories shall report to them periodically on their activities in those host Member States.
Such reports shall only be required for information or statistical purposes, for the application of Article 51(1), or for supervisory purposes in accordance with this Chapter. They shall be subject to professional secrecy requirements at least equivalent to those referred to in Article 53(1).
The competent authorities of the host Member States may in particular require information from the credit institutions referred to in the first subparagraph in order to allow those competent authorities to assess whether a branch is significant in accordance with Article 51(1).
Article 41
Measures taken by the competent authorities of the home Member State in relation to activities carried out in the host Member State
Where the competent authorities of the host Member State on the basis of information received from the competent authorities of the home Member State under Article 50 ascertain that a credit institution having a branch or providing services within its territory fulfils one of the following conditions in relation to the activities carried out in that host Member State, they shall inform the competent authorities of the home Member State:
the credit institution does not comply with the national provisions transposing this Directive or with Regulation (EU) No 575/2013;
there is a material risk that the credit institution will not comply with the national provisions transposing this Directive or with Regulation (EU) No 575/2013.
The competent authorities of the home Member State shall, without delay, take all appropriate measures to ensure that the credit institution concerned remedies its non-compliance or takes measures to avert the risk of non-compliance. The competent authorities of the home Member State shall communicate those measures to the competent authorities of the host Member State without delay.
Article 42
Reasons and communication
Any measure taken pursuant to Article 41(1), or Article 43 or 44 involving penalties or restrictions on the exercise of the freedom to provide services or the freedom of establishment shall be properly reasoned and communicated to the credit institution concerned.
Article 43
Precautionary measures
Where the competent authorities of the home Member State or of any other affected Member State object to measures taken by the competent authorities of the host Member State, they may refer the matter to EBA and request its assistance in accordance with Article 19 of Regulation (EU) No 1093/2010. Where EBA acts in accordance with that Article, it shall take any decision under Article 19(3) of that Regulation within 24 hours. EBA may also assist the competent authorities in reaching an agreement on its own initiative in accordance with the second subparagraph of Article 19(1) of that Regulation.
Article 44
Powers of host Member States
Host Member States may, notwithstanding Articles 40 and 41, exercise the powers conferred on them under this Directive to take appropriate measures to prevent or to punish breaches committed within their territories of the rules they have adopted pursuant to this Directive or in the interests of the general good. This shall include the possibility of preventing offending credit institutions from initiating further transactions within their territories.
Article 45
Measures following withdrawal of authorisation
In the event of withdrawal of authorisation, the competent authorities of the home Member State shall inform the competent authorities of the host Member State without delay. The competent authorities of the host Member State shall take appropriate measures to prevent the credit institution concerned from initiating further transactions within its territory and to safeguard the interests of depositors.
Article 46
Advertising
Nothing in this Chapter shall prevent credit institutions with head offices in other Member States from advertising their services through all available means of communication in the host Member State, subject to any rules governing the form and the content of such advertising adopted in the interests of the general good.
TITLE VI
RELATIONS WITH THIRD COUNTRIES
Article 47
Notification in relation to third-country branches and conditions of access for credit institutions with such branches
Cuirfidh Ballstát de cheangal ar bhrainsí institiúidí creidmheasa a bhfuil a gceannoifig i dtríú tír a thuairisciú chuig údaráis inniúla, ar bhonn bliantúil ar a laghad, an fhaisnéis seo a leanas:
na sócmhainní iomlána a chomhfhreagraíonn do na gníomhaíochtaí den bhrainse a údaraítear sa Bhallstát sin;
faisnéis maidir leis na sócmhainní leachtacha atá ar fáil don bhrainse, go háirithe maidir le hinfhaighteacht na sócmhainní leachtacha seo in airgeadraí an Bhallstáit;
na cistí dílse atá ar a chúl ag an mbrainse;
na socruithe cosanta taiscí atá ar fáil do thaisceoirí sa bhrainse;
na socruithe bainistithe riosca;
na socruithe rialachais, lena n-áirítear na príomhfheidhmeannaigh maidir le gníomhaíochtaí an bhrainse;
na pleananna téarnaimh lena gcumhdaítear an brainse; agus
aon fhaisnéis eile a measann an t-údarás inniúil gur gá í chun gur féidir faireachán cuimsitheach a dhéanamh ar ghníomhaíochtaí an bhrainse.
Tabharfaidh na húdaráis inniúla fógra d'ÚBE faoin méid seo a leanas:
gach údarú maidir le brainsí a deonaíodh d'institiúidí creidmheasa a bhfuil a gceannoifig i dtríú tír agus aon athruithe ina dhiaidh sin ar na húdaruithe sin;
na sócmhainní agus dliteanas iomlána atá ag brainsí údaraithe institiúidí creidmheasa a bhfuil a gceannoifig i dtríú tír mar a thuairiscítear go tréimhsiúil.
ainm an ghrúpa tríú tír a mbaineann brainse údaraithe leis.
Foilseoidh ÚBE ar a shuíomh gréasáin liosta de na brainsí tríú tír a údaraíodh chun oibriú san Aontas, lena sonraítear an Ballstát ina bhfuil siad údaraithe oibriú.
Éascóidh ÚBE an comhar idir údaráis inniúla chun críocha na chéad fhomhíre den mhír seo, lena n-áirítear nuair a bheidh comhlíonadh na tairsí dá dtagraítear in Airteagal 21b(4) á fhíorú.
Article 48
Cooperation with supervisory authorities of third countries regarding supervision on a consolidated basis
The Commission may submit proposals to the Council, either at the request of a Member State or on its own initiative, for the negotiation of agreements with one or more third countries regarding the means of exercising supervision on a consolidated basis over the following:
institutions the parent undertakings of which have their head offices in a third country;
institutions situated in third countries the parent undertakings of which, whether institutions, financial holding companies or mixed financial holding companies, have their head offices in the Union.
The agreements referred to in paragraph 1 shall, in particular, seek to ensure that:
the competent authorities of the Member States are able to obtain the information necessary for the supervision, on the basis of their consolidated financial situations, of institutions, financial holding companies and mixed financial holding companies situated in the Union which have as subsidiaries institutions or financial institutions situated in a third country, or holding participation therein;
the supervisory authorities of third countries are able to obtain the information necessary for the supervision of parent undertakings the head offices of which are situated within their territories and which have as subsidiaries institutions or financial institutions situated in one or more Member States or holding participation therein; and
EBA is able to obtain from the competent authorities of the Member States the information received from national authorities of third countries in accordance with Article 35 of Regulation (EU) No 1093/2010.
TITLE VII
PRUDENTIAL SUPERVISION
CHAPTER 1
Principles of prudential supervision
Article 49
Competence of the competent authorities of the home and host Member States
Article 50
Collaboration concerning supervision
Where the competent authorities of the home Member State disagree with the measures to be taken by the competent authorities of the host Member State, they may refer the matter to EBA and request its assistance in accordance with Article 19 of Regulation (EU) No 1093/2010. Where EBA acts in accordance with that Article, it shall take any decision within one month.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 51
Significant branches
That request shall provide reasons for considering the branch to be significant with particular regard to the following:
whether the market share of the branch in terms of deposits exceeds 2 % in the host Member State;
the likely impact of a suspension or closure of the operations of the institution on systemic liquidity and the payment, clearing and settlement systems in the host Member State;
the size and the importance of the branch in terms of number of clients within the context of the banking or financial system of the host Member State.
The competent authorities of the home and host Member States, and, where Article 112(1) applies, the consolidating supervisor, shall do everything within their power to reach a joint decision on the designation of a branch as being significant.
If no joint decision is reached within two months of receipt of a request under the first subparagraph, the competent authorities of the host Member State shall take their own decision within a further period of two months on whether the branch is significant. In taking their decision, the competent authorities of the host Member State shall take into account any views and reservations of the consolidating supervisor or the competent authorities of the home Member State.
The decisions referred to in the third and fourth subparagraphs shall be set out in a document containing full reasons, shall be transmitted to the competent authorities concerned and shall be recognised as determinative and applied by the competent authorities in the Member States concerned.
The designation of a branch as being significant shall not affect the rights and responsibilities of the competent authorities under this Directive.
If a competent authority of a home Member State becomes aware of an emergency situation as referred to in Article 114(1), it shall alert without delay the authorities referred to in Article 58(4) and Article 59(1).
The competent authorities of the home Member State shall communicate to the competent authorities of the host Member States where significant branches are established the results of the risk assessments of institutions with such branches referred to in Article 97 and, where applicable, Article 113(2). They shall also communicate decisions under Articles 104 and 105 in so far as those assessments and decisions are relevant to those branches.
The competent authorities of the home Member States shall consult the competent authorities of the host Member States where significant branches are established about operational steps required by Article 86(11), where relevant for liquidity risks in the host Member State's currency.
Where the competent authorities of the home Member State have not consulted the competent authorities of the host Member State, or where, following such consultation, the competent authorities of the host Member State maintain that operational steps required by Article 86(11) are not adequate, the competent authorities of the host Member State may refer the matter to EBA and request its assistance in accordance with Article 19 of Regulation (EU) No 1093/2010.
The decision of the competent authority of the home Member State shall take account of the relevance of the supervisory activity to be planned or coordinated for those authorities, in particular the potential impact on the stability of the financial system in the Member States concerned referred to in Article 7 and the obligations referred to in paragraph 2 of this Article.
The competent authority of the home Member State shall keep all members of the college fully informed, in advance, of the organisation of such meetings, the main issues to be discussed and the activities to be considered. The competent authority of the home Member State shall also keep all the members of the college fully informed, in a timely manner, of the actions taken in those meetings or the measures carried out.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 52
On-the-spot checking and inspection of branches established in another Member State
Article 53
Professional secrecy
Confidential information which such persons, auditors or experts receive in the course of their duties may be disclosed only in summary or aggregate form, such that individual credit institutions cannot be identified, without prejudice to cases covered by criminal law.
Nevertheless, where a credit institution has been declared bankrupt or is being compulsorily wound up, confidential information which does not concern third parties involved in attempts to rescue that credit institution may be disclosed in civil or commercial proceedings.
Article 54
Use of confidential information
Competent authorities receiving confidential information under Article 53 shall use it only in the course of their duties and only for any of the following purposes:
to check that the conditions governing access to the activity of credit institutions are met and to facilitate monitoring, on a non-consolidated or consolidated basis, of the conduct of such activity, especially with regard to the monitoring of liquidity, solvency, large exposures, and administrative and accounting procedures and internal control mechanisms;
to impose penalties;
in an appeal against a decision of the competent authority including court proceedings pursuant to Article 72;
in court proceedings initiated pursuant to special provisions provided for in Union law adopted in the field of credit institutions.
Article 54a
Articles 53 and 54 shall be without prejudice to the powers of investigation conferred on the European Parliament pursuant to Article 226 TFEU.
Article 55
Cooperation agreements
Member States and EBA, in accordance with Article 33 of Regulation (EU) No 1093/2010, may conclude cooperation agreements, providing for exchanges of information, with the supervisory authorities of third countries or with authorities or bodies of third countries in accordance with Article 56 and Article 57(1) of this Directive only if the information disclosed is subject to a guarantee that professional secrecy requirements at least equivalent to those referred to in Article 53(1) of this Directive are complied with. Such exchange of information shall be for the purpose of performing the supervisory tasks of those authorities or bodies.
Where the information originates in another Member State, it shall only be disclosed with the express agreement of the authorities which have disclosed it and, where appropriate, solely for the purposes for which those authorities gave their agreement.
Article 56
Exchange of information between authorities
Article 53(1) and Article 54 shall not preclude the exchange of information between competent authorities within a Member State, between competent authorities in different Member States or between competent authorities and the following, in the discharge of their supervisory functions:
authorities entrusted with the public duty of supervising other financial sector entities and the authorities responsible for the supervision of financial markets;
authorities or bodies charged with responsibility for maintaining the stability of the financial system in Member States through the use of macroprudential rules;
reorganisation bodies or authorities aiming at protecting the stability of the financial system;
contractual or institutional protection schemes as referred to in Article 113(7) of Regulation (EU) No 575/2013;
bodies involved in the liquidation and bankruptcy of institutions and in other similar procedures;
persons responsible for carrying out statutory audits of the accounts of institutions, insurance undertakings and financial institutions;
údaráis freagrach as maoirseacht a dhéanamh ar na heintitis faoi oibleagáid a liostaítear i bpointí (1) agus (2) d'Airteagal 2(1) de Threoir (AE) 2015/849 ó Pharlaimint na hEorpa agus ón gComhairle ( 9 ) dtaca le comhlíonadh na Treorach sin, agus na haonaid um fhaisnéis airgeadais;
na húdaráis inniúla nó na comhlachtaí atá freagrach as cur i bhfeidhm na rialacha maidir le deighilt struchtúrach laistigh de ghrúpa baincéireachta.
Article 53(1) and Article 54 shall not preclude the disclosure to bodies which administer deposit-guarantee schemes and investor compensation schemes of information necessary for the exercise of their functions.
The information received shall in any event be subject to professional secrecy requirements at least equivalent to those referred to in Article 53(1).
Article 57
Exchange of information with oversight bodies
D'ainneoin Airteagail 53, 54 agus 55, áiritheoidh na Ballstáit gur féidir faisnéis a mhalartú idir na húdaráis inniúla agus na húdaráis a bheidh freagrach as maoirseacht:
the bodies involved in the liquidation and bankruptcy of institutions and in other similar procedures;
contractual or institutional protection schemes as referred to in Article 113(7) of Regulation (EU) No 575/2013;
persons charged with carrying out statutory audits of the accounts of institutions, insurance undertakings and financial institutions.
In the cases referred to in paragraph 1, Member States shall require fulfilment of at least the following conditions:
that the information is exchanged for the purpose of performing the tasks referred to in paragraph 1;
that the information received is subject to professional secrecy requirements at least equivalent to those referred to in Article 53(1);
where the information originates in another Member State, that it is not disclosed without the express agreement of the competent authorities which have disclosed it and, where appropriate, solely for the purposes for which those authorities gave their agreement.
In such cases Member States shall require fulfilment of at least the following conditions:
that the information is exchanged for the purpose of detecting and investigating breaches of company law;
that the information received is subject to professional secrecy requirements at least equivalent to those referred to in Article 53(1);
where the information originates in another Member State, that it is not disclosed without the express agreement of the competent authorities which have disclosed it and, where appropriate, solely for the purposes for which those authorities gave their agreement.
Article 58
Transmission of information concerning monetary, deposit protection, systemic and payment aspects
Nothing in this Chapter shall prevent a competent authority from transmitting information to the following for the purposes of their tasks:
ESCB central banks and other bodies with a similar function in their capacity as monetary authorities when the information is relevant for the exercise of their respective statutory tasks, including the conduct of monetary policy and related liquidity provision, oversight of payments, clearing and settlement systems and the safeguarding of stability of the financial system;
contractual or institutional protection schemes as referred to in Article 113(7) of Regulation (EU) No 575/2013;
where appropriate, other public authorities responsible for overseeing payment systems;
the ESRB, the European Supervisory Authority (European Insurance and Occupational Pensions Authority) (“EIOPA”), established by Regulation (EU) No 1094/2010 of the European Parliament and of the Council ( 10 ) and ESMA, where that information is relevant for the exercise of their tasks under Regulations (EU) No 1092/2010, (EU) No 1094/2010 or (EU) No 1095/2010.
Member States shall take the appropriate measures to remove obstacles preventing competent authorities from transmitting information in accordance with the first subparagraph.
Airteagal 58a
Tarchur faisnéise chuig comhlachtaí idirnáisiúnta
D'ainneoin Airteagal 53(1) agus Airteagal 54, féadfaidh na húdaráis inniúla, faoi réir na gcoinníollacha a leagtar amach i míreanna 2, 3 agus 4 den Airteagal seo, faisnéis áirithe a tharchur chucu seo a leanas nó í a roinnt leo, freisin:
an Ciste Airgeadaíochta Idirnáisiúnta agus an Banc Domhanda chun críocha measúnuithe le haghaidh clár measúnaithe na hearnála airgeadais;
an Banc um Shocraíochtaí Idirnáisiúnta chun críocha staidéir tionchair cainníochtúil;
an Bord um Chobhsaíocht Airgeadais chun críocha a fheidhme faireachais.
Ní fhéadfaidh na húdaráis inniúla faisnéis rúnda a roinnt ach amháin tar éis iarraidh shainráite a fháil ón gcomhlacht iomchuí, ar iarraidh í ina gcomhlíonfar na coinníollacha seo a leanas ar a laghad:
beidh údar maith leis an iarraidh sin i bhfianaise na gcúraimí sonracha a dhéanann an comhlacht iarrthach i gcomhréir lena shainordú reachtúil;
beidh an iarraidh cruinn go leor maidir le cineál, raon feidhme, agus formáid na faisnéise a éilítear, agus maidir le modh a nochta nó a tarchurtha;
beidh fíorghá leis an bhfaisnéis a iarradh chun cúraimí sonracha an chomhlachta iarrthaigh a dhéanamh agus ní rachaidh sé thar na cúraimí reachtúla a tugadh don chomhlacht iarrthach;
ní chuirfear an fhaisnéis ach chucu siúd amháin a bhfuil baint dhíreach acu le feidhmíocht an taisc shonraigh, ná ní nochtfar ach dóibh siúd amháin í;
iad siúd a bhfuil rochtain acu ar an bhfaisnéis, beidh siad faoi réir ceanglais maidir le rúndacht ghairmiúil atá chomh dian céanna, ar a laghad, agus atá na ceanglais dá dtagraítear in Airteagal 53(1).
Article 59
Transmission of information to other entities
However, such disclosures may be made only where necessary for reasons of prudential supervision, and prevention and resolution of failing institutions. Without prejudice to paragraph 2 of this Article, persons having access to the information shall be subject to professional secrecy requirements at least equivalent to those referred to in Article 53(1).
In an emergency situation as referred to in Article 114(1), Member States shall allow competent authorities to disclose information which is relevant to the departments referred to in the first subparagraph of this paragraph in all Member States concerned.
Member States may authorise the disclosure of certain information relating to the prudential supervision of institutions to parliamentary enquiry committees in their Member State, courts of auditors in their Member State and other entities in charge of enquiries in their Member State, under the following conditions:
that the entities have a precise mandate under national law to investigate or scrutinise the actions of authorities responsible for the supervision of institutions or for laws on such supervision;
that the information is strictly necessary for fulfilling the mandate referred to in point (a);
the persons with access to the information are subject to professional secrecy requirements under national law at least equivalent to those referred to in Article 53(1);
where the information originates in another Member State that it is not disclosed without the express agreement of the competent authorities which have disclosed it and, solely for the purposes for which those authorities gave their agreement.
To the extent that the disclosure of information relating to prudential supervision involves processing of personal data, any processing by the entities referred to in the first subparagraph shall comply with the applicable national laws transposing Directive 95/46/EC.
Article 60
Disclosure of information obtained by on-the-spot checks and inspections
Member States shall ensure that information received under Article 52(3), Article 53(2) and Article 56 and information obtained by means of an on-the-spot check or inspection referred to in Article 52(1) and (2) shall not be disclosed under Article 59 save with the express consent of the competent authorities which disclosed the information or of the competent authorities of the Member State in which such an on-the-spot check or inspection was carried out.
Article 61
Disclosure of information concerning clearing and settlement services
Article 62
Processing of personal data
The processing of personal data for the purposes of this Directive shall be carried out in accordance with Directive 95/46/EC and, where relevant, with Regulation (EC) No 45/2001.
Article 63
Duty of persons responsible for the legal control of annual and consolidated accounts
Member States shall provide that any person authorised in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts ( 12 ) and performing in an institution the tasks described in Article 51 of Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies ( 13 ), Article 37 of Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts ( 14 ) Article 73 of Directive 2009/65/EC, or any other statutory task, shall at least have a duty to report promptly to the competent authorities any fact or decision concerning that institution of which that person has become aware while carrying out that task, which is liable to:
constitute a material breach of the laws, regulations or administrative provisions which lay down the conditions governing authorisation or which specifically govern pursuit of the activities of institutions;
affect the ongoing functioning of the institution;
lead to refusal to certify the accounts or to the expression of reservations.
Member States shall provide at least that a person referred to in the first subparagraph shall also have a duty to report any fact or decision of which that person becomes aware in the course of carrying out a task as described in the first subparagraph in an undertaking having close links resulting from a control relationship with the institution within which he is carrying out that task.
Forálfaidh na Ballstáit gur ceadmhach do na húdaráis inniúla a cheangal go gcuirfear duine eile in ionad an té dá dtagraítear sa chéad fhomhír i gcás ina ngníomhaíonn an té sin de shárú ar a chuid oibleagáidí de bhun na chéad fhomhíre.
Article 64
Supervisory powers and powers to impose penalties
Competent authorities shall exercise their supervisory powers and their powers to impose penalties in accordance with this Directive and with national law, in any of the following ways:
directly;
in collaboration with other authorities;
under their responsibility by delegation to such authorities;
by application to the competent judicial authorities.
Article 65
Administrative penalties and other administrative measures
Competent authorities shall have all information gathering and investigatory powers that are necessary for the exercise of their functions. Without prejudice to other relevant provisions laid down in this Directive and in Regulation (EU) No 575/2013 those powers shall include:
the power to require the following natural or legal persons to provide all information that is necessary in order to carry out the tasks of the competent authorities, including information to be provided at recurring intervals and in specified formats for supervisory and related statistical purposes:
institutions established in the Member State concerned;
financial holding companies established in the Member State concerned;
mixed financial holding companies established in the Member State concerned;
mixed-activity holding companies established in the Member State concerned;
persons belonging to the entities referred to in points (i) to (iv);
third parties to whom the entities referred to in points (i) to (iv) have outsourced operational functions or activities;
the power to conduct all necessary investigations of any person referred to in points (a)(i) to (vi) established or located in the Member State concerned where necessary to carry out the tasks of the competent authorities, including:
the right to require the submission of documents;
to examine the books and records of the persons referred to in points(a)(i) to (vi) and take copies or extracts from such books and records;
to obtain written or oral explanations from any person referred to in points (a) (i) to (vi) or their representatives or staff; and
to interview any other person who consents to be interviewed for the purpose of collecting information relating to the subject matter of an investigation;
the power, subject to other conditions set out in Union law, to conduct all necessary inspections at the business premises of the legal persons referred to in points (a)(i) to (vi) and any other undertaking included in consolidated supervision where a competent authority is the consolidating supervisor, subject to the prior notification of the competent authorities concerned. If an inspection requires authorisation by a judicial authority under national law, such authorisation shall be applied for.
Article 66
Administrative penalties and other administrative measures for breaches of authorisation requirements and requirements for acquisitions of qualifying holdings
Member States shall ensure that their laws, regulations and administrative provisions provide for administrative penalties and other administrative measures at least in respect of:
carrying out the business of taking deposits or other repayable funds from the public without being a credit institution in breach of Article 9;
ceann amháin ar a laghad de na gníomhaíochtaí dá dtagraítear i bpointe (1)(b) d'Airteagal 4(1)(1)(b) de Rialachán (AE) Uimh. 575/2013 a dhéanamh agus an tairseach a leagtar síos san Airteagal sin a bhaint amach gan a bheith údaraithe mar institiúid creidmheasa;
commencing activities as a credit institution without obtaining authorisation in breach of Article 9;
acquiring, directly or indirectly, a qualifying holding in a credit institution or further increasing, directly or indirectly, such a qualifying holding in a credit institution as a result of which the proportion of the voting rights or of the capital held would reach or exceed the thresholds referred to in Article 22(1) or so that the credit institution would become its subsidiary, without notifying in writing the competent authorities of the credit institution in which they are seeking to acquire or increase a qualifying holding, during the assessment period, or against the opposition of the competent authorities, in breach of Article 22(1);
disposing, directly or indirectly, of a qualifying holding in a credit institution or reducing a qualifying holding so that the proportion of the voting rights or of the capital held would fall below the thresholds referred to in Article 25 or so that the credit institution would cease to be a subsidiary, without notifying in writing the competent authorities;
mainneachtain iarratas a dhéanamh ar fhormheas, ar sárú é sin ar Airteagal 21a, nó aon sárú eile ar na ceanglais a leagtar amach san Airteagal sin.
Member States shall ensure that in the cases referred to in paragraph 1, the administrative penalties and other administrative measures that can be applied include at least the following:
a public statement which identifies the natural person, institution, financial holding company or mixed financial holding company responsible and the nature of the breach;
an order requiring the natural or legal person responsible to cease the conduct and to desist from a repetition of that conduct;
in the case of a legal person, administrative pecuniary penalties of up to 10 % of the total annual net turnover including the gross income consisting of interest receivable and similar income, income from shares and other variable or fixed-yield securities, and commissions or fees receivable in accordance with Article 316 of Regulation (EU) No 575/2013 of the undertaking in the preceding business year;
in the case of a natural person, administrative pecuniary penalties of up to EUR 5 000 000 , or in the Member States whose currency is not the euro, the corresponding value in the national currency on 17 July 2013;
administrative pecuniary penalties of up to twice the amount of the benefit derived from the breach where that benefit can be determined;
suspension of the voting rights of the shareholder or shareholders held responsible for the breaches referred to in paragraph 1.
Where the undertaking referred to in point (c) of the first subparagraph is a subsidiary of a parent undertaking, the relevant gross income shall be the gross income resulting from the consolidated account of the ultimate parent undertaking in the preceding business year.
Article 67
Other provisions
This Article shall apply at least in any of the following circumstances:
an institution has obtained an authorisation through false statements or any other irregular means;
an institution, on becoming aware of any acquisitions or disposals of holdings in their capital that cause holdings to exceed or fall below one of the thresholds referred to in Article 22(1) or Article 25, fails to inform the competent authorities of those acquisitions or disposals in breach of the first subparagraph of Article 26(1);
an institution listed on a regulated market as referred to in the list to be published by ESMA in accordance with Article 47 of Directive 2004/39/EC does not, at least annually, inform the competent authorities of the names of shareholders and members possessing qualifying holdings and the sizes of such holdings in breach of the second subparagraph of Article 26(1) of this Directive;
an institution fails to have in place governance arrangements required by the competent authorities in accordance with the national provisions transposing Article 74;
an institution fails to report information or provides incomplete or inaccurate information on compliance with the obligation to meet own funds requirements set out in Article 92 of Regulation (EU) No 575/2013 to the competent authorities in breach of Article 99(1) of that Regulation;
an institution fails to report or provides incomplete or inaccurate information to the competent authorities in relation to the data referred to in Article 101 of Regulation (EU) No 575/2013;
an institution fails to report information or provides incomplete or inaccurate information about a large exposure to the competent authorities in breach of Article 394(1) of Regulation (EU) No 575/2013;
an institution fails to report information or provides incomplete or inaccurate information on liquidity to the competent authorities in breach of Article 415(1) and (2) of Regulation (EU) No 575/2013;
an institution fails to report information or provides incomplete or inaccurate information on the leverage ratio to the competent authorities in breach of Article 430(1) of Regulation (EU) No 575/2013;
an institution repeatedly or persistently fails to hold liquid assets in breach of Article 412 of Regulation (EU) No 575/2013;
an institution incurs an exposure in excess of the limits set out in Article 395 of Regulation (EU) No 575/2013;
an institution is exposed to the credit risk of a securitisation position without satisfying the conditions set out in Article 405 of Regulation (EU) No 575/2013;
an institution fails to disclose information or provides incomplete or inaccurate information in breach of Article 431(1), (2) and (3) or Article 451(1) of Regulation (EU) No 575/2013;
an institution makes payments to holders of instruments included in the own funds of the institution in breach of Article 141 of this Directive ►C2 or in cases where Article 28, 52 or 63 of Regulation (EU) No 575/2013 prohibit such payments to holders of instruments included in own funds; ◄
an institution is found liable for a serious breach of the national provisions adopted pursuant to Directive 2005/60/EC;
an institution allows one or more persons not complying with Article 91 to become or remain a member of the management body;
mainníonn máthairinstitiúid, máthairchuideachta shealbhaíochta airgeadais nó máthairchuideachta shealbhaíochta airgeadais mheasctha aon ghníomhaíocht a dhéanamh a d'fhéadfadh a bheith ag teastáil chun a áirithiú go gcomhlíonfar na ceanglais stuamachta a leagtar amach i gCodanna a Trí, a Ceathair, a Sé nó a Seacht de Rialachán (AE) Uimh. 575/2013 nó a fhorchuirtear faoi phointe (a) d'Airteagal 104(1) nó Airteagal 105 den Treoir seo ar bhonn comhdhlúite nó fo-chomhdhlúite.
Member States shall ensure that in the cases referred to in paragraph 1, the administrative penalties and other administrative measures that can be applied include at least the following:
a public statement which identifies the natural person, institution, financial holding company or mixed financial holding company responsible and the nature of the breach;
an order requiring the natural or legal person responsible to cease the conduct and to desist from a repetition of that conduct;
in the case of an institution, withdrawal of the authorisation of the institution in accordance with Article 18;
subject to Article 65(2), a temporary ban against a member of the institution's management body or any other natural person, who is held responsible, from exercising functions in institutions;
in the case of a legal person, administrative pecuniary penalties of up to 10 % of the total annual net turnover including the gross income consisting of interest receivable and similar income, income from shares and other variable or fixed-yield securities, and commissions or fees receivable in accordance with Article 316 of Regulation (EU) No 575/2013 of the undertaking in the preceding business year;
in the case of a natural person, administrative pecuniary penalties of up to EUR 5 000 000 , or in the Member States whose currency is not the euro, the corresponding value in the national currency on 17 July 2013;
administrative pecuniary penalties of up to twice the amount of the profits gained or losses avoided because of the breach where those can be determined.
Where an undertaking referred to in point (e) of the first subparagraph is a subsidiary of a parent undertaking, the relevant gross income shall be the gross income resulting from the consolidated account of the ultimate parent undertaking in the preceding business year.
Article 68
Publication of administrative penalties
Where Member States permit publication of penalties against which there is an appeal, competent authorities shall, without undue delay, also publish on their official website information on the appeal status and outcome thereof.
Competent authorities shall publish the penalties on an anonymous basis, in a manner in accordance with national law, in any of the following circumstances:
where the penalty is imposed on a natural person and, following an obligatory prior assessment, publication of personal data is found to be disproportionate;
where publication would jeopardise the stability of financial markets or an ongoing criminal investigation;
where publication would cause, insofar as it can be determined, disproportionate damage to the institutions or natural persons involved.
Alternatively, where the circumstances referred to in the first subparagraph are likely to cease within a reasonable period of time, publication under paragraph 1 may be postponed for such a period of time.
Article 69
Exchange of information on penalties and maintenance of a central database by EBA
Article 70
Effective application of penalties and exercise of powers to impose penalties by competent authorities
Member States shall ensure that when determining the type of administrative penalties or other administrative measures and the level of administrative pecuniary penalties, the competent authorities shall take into account all relevant circumstances, including, where appropriate:
the gravity and the duration of the breach;
the degree of responsibility of the natural or legal person responsible for the breach;
the financial strength of the natural or legal person responsible for the breach, as indicated, for example, by the total turnover of a legal person or the annual income of a natural person;
the importance of profits gained or losses avoided by the natural or legal person responsible for the breach, insofar as they can be determined;
the losses for third parties caused by the breach, insofar as they can be determined;
the level of cooperation of the natural or legal person responsible for the breach with the competent authority;
previous breaches by the natural or legal person responsible for the breach;
any potential systemic consequences of the breach.
Article 71
Reporting of breaches
The mechanisms referred to in paragraph 1 shall include at least:
specific procedures for the receipt of reports on breaches and their follow-up;
appropriate protection for employees of institutions who report breaches committed within the institution against retaliation, discrimination or other types of unfair treatment at a minimum;
protection of personal data concerning both the person who reports the breaches and the natural person who is allegedly responsible for a breach, in accordance with Directive 95/46/EC;
clear rules that ensure that confidentiality is guaranteed in all cases in relation to the person who reports the breaches committed within the institution, unless disclosure is required by national law in the context of further investigations or subsequent judicial proceedings.
Such a channel may also be provided through arrangements provided for by social partners. The same protection as referred to in points (b), (c) and (d) of paragraph 2 shall apply.
Article 72
Right of appeal
Member States shall ensure that decisions and measures taken pursuant to laws, regulations and administrative provisions adopted in accordance with this Directive or to Regulation (EU) No 575/2013 are subject to a right of appeal. Member States shall also ensure that failure to take a decision within six months of submission of an application for authorisation which contains all the information required under the national provisions transposing this Directive, is subject to a right of appeal.
CHAPTER 2
Review Processes
Article 73
Internal Capital
Institutions shall have in place sound, effective and comprehensive strategies and processes to assess and maintain on an ongoing basis the amounts, types and distribution of internal capital that they consider adequate to cover the nature and level of the risks to which they are or might be exposed.
Those strategies and processes shall be subject to regular internal review to ensure that they remain comprehensive and proportionate to the nature, scale and complexity of the activities of the institution concerned.
Airteagal 74
Rialachas inmheánach agus pleananna téarnaimh agus réitigh
Beidh na beartais agus cleachtais luach saothair dá dtagraítear sa chéad fhomhír inscne-neodrach.
Eiseoidh ÚBE treoirlínte, i gcomhréir le hAirteagal 16 de Rialachán (AE) Uimh. 1093/2010, maidir le beartais inscne-neodracha um luach saothair in institiúidí.
Laistigh de 2 bhliain dháta foilsithe na dtreoirlínte dá dtagraítear sa dara fomhír, agus bunaithe ar an bhfaisnéis a bhaileoidh na húdaráis inniúla, eiseoidh ÚBE tuairisc faoi chur i bhfeidhm na mbeartas inscne-neodrach um luach saothair sna hinstitiúidí.
Article 75
Oversight of remuneration policies
ESMA shall cooperate closely with EBA to develop guidelines on remuneration policies for categories of staff involved in the provision of investment services and activities within the meaning of point 2 of Article 4(1) of Directive 2004/39/EC.
EBA shall use the information received from the competent authorities in accordance with paragraph 1 to benchmark remuneration trends and practices at Union level.
Article 76
Treatment of risks
The risk committee shall advise the management body on the institution's overall current and future risk appetite and strategy and assist the management body in overseeing the implementation of that strategy by senior management. The management body shall retain overall responsibility for risks.
The risk committee shall review whether prices of liabilities and assets offered to clients take fully into account the institution's business model and risk strategy. Where prices do not properly reflect risks in accordance with the business model and risk strategy, the risk committee shall present a remedy plan to the management body.
Competent authorities may allow an institution which is not considered significant as referred to in the first subparagraph to combine the risk committee with the audit committee as referred to in Article 41 of Directive 2006/43/EC. Members of the combined committee shall have the knowledge, skills and expertise required for the risk committee and for the audit committee.
The management body in its supervisory function and, where one has been established, the risk committee shall determine the nature, the amount, the format, and the frequency of the information on risk which it is to receive. In order to assist in the establishment of sound remuneration policies and practices, the risk committee shall, without prejudice to the tasks of the remuneration committee, examine whether incentives provided by the remuneration system take into consideration risk, capital, liquidity and the likelihood and timing of earnings.
Member States shall ensure that the risk management function ensures that all material risks are identified, measured and properly reported. They shall ensure that the risk management function is actively involved in elaborating the institution's risk strategy and in all material risk management decisions and that it can deliver a complete view of the whole range of risks of the institution.
Where necessary, Member States shall ensure that the risk management function can report directly to the management body in its supervisory function, independent from senior management, and can raise concerns and warn that body, where appropriate, where specific risk developments affect or may affect the institution, without prejudice to the responsibilities of the management body in its supervisory and/or managerial functions pursuant to this Directive and Regulation (EU) No 575/2013.
The head of the risk management function shall be an independent senior manager with distinct responsibility for the risk management function. Where the nature, scale and complexity of the activities of the institution do not justify a specially appointed person, another senior person within the institution may fulfil that function, provided there is no conflict of interest.
The head of the risk management function shall not be removed without prior approval of the management body in its supervisory function and shall be able to have direct access to the management body in its supervisory function where necessary.
▼M6 —————
Article 77
Internal Approaches for calculating own funds requirements
This Article shall be without prejudice to the fulfilment of the criteria laid down in Part Three, Title IV, Chapter 5, Sections 1 to 5, of Regulation (EU) No 575/2013.
EBA shall submit those draft regulatory technical standards to the Commission by 1 January 2014.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Article 78
Supervisory benchmarking of internal approaches for calculating own funds requirements
Competent authorities shall, on the basis of the information submitted by institutions in accordance with paragraph 1, monitor the range of risk weighted exposure amounts or own funds requirements, as applicable, except for operational risk, for the exposures or transactions in the benchmark portfolio resulting from the internal approaches of those institutions. At least annually, competent authorities shall make an assessment of the quality of those approaches paying particular attention to:
those approaches that exhibit significant differences in own fund requirements for the same exposure;
approaches where there is particularly high or low diversity, and also where there is a significant and systematic under-estimation of own funds requirements.
EBA shall produce a report to assist the competent authorities in the assessment of the quality of the internal approaches based on the information referred to in paragraph 2.
The competent authorities shall ensure that their decisions on the appropriateness of corrective actions as referred to in paragraph 4 comply with the principle that such actions must maintain the objectives of an internal approach and therefore do not:
lead to standardisation or preferred methods;
create wrong incentives; or
cause herd behaviour.
EBA shall develop draft regulatory technical standards to specify:
the procedures for sharing assessments made in accordance with paragraph 3 between the competent authorities and with EBA;
the standards for the assessment made by competent authorities referred to in paragraph 3.
EBA shall submit those draft regulatory technical standards to the Commission by 1 January 2014.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
EBA shall develop draft implementing technical standards to specify:
the template, the definitions and the IT-solutions to be applied in the Union for the reporting referred to in paragraph 2;
the benchmark portfolio or portfolios referred to in paragraph 1.
EBA shall submit those draft implementing technical standards to the Commission by 1 January 2014.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 79
Credit and counterparty risk
Competent authorities shall ensure that:
credit-granting is based on sound and well-defined criteria and that the process for approving, amending, renewing, and re-financing credits is clearly established;
institutions have internal methodologies that enable them to assess the credit risk of exposures to individual obligors, securities or securitisation positions and credit risk at the portfolio level. In particular, internal methodologies shall not rely solely or mechanistically on external credit ratings. Where own funds requirements are based on a rating by an External Credit Assessment Institution (ECAI) or based on the fact that an exposure is unrated, this shall not exempt institutions from additionally considering other relevant information for assessing their allocation of internal capital;
the ongoing administration and monitoring of the various credit risk-bearing portfolios and exposures of institutions, including for identifying and managing problem credits and for making adequate value adjustments and provisions, is operated through effective systems;
diversification of credit portfolios is adequate given an institution's target markets and overall credit strategy.
Article 80
Residual risk
Competent authorities shall ensure that the risk that recognised credit risk mitigation techniques used by institutions prove less effective than expected is addressed and controlled including by means of written policies and procedures.
Article 81
Concentration risk
Competent authorities shall ensure that the concentration risk arising from exposures to each counterparty, including central counterparties, groups of connected counterparties, and counterparties in the same economic sector, geographic region or from the same activity or commodity, the application of credit risk mitigation techniques, and including in particular risks associated with large indirect credit exposures such as a single collateral issuer, is addressed and controlled including by means of written policies and procedures.
Article 82
Securitisation risk
Article 83
Market risk
Institutions, which have, in calculating own funds requirements for position risk in accordance with Part Three, Title IV, Chapter 2, of Regulation (EU) No 575/2013, netted off their positions in one or more of the equities constituting a stock-index against one or more positions in the stock-index future or other stock-index product shall have adequate internal capital to cover the basis risk of loss caused by the future's or other product's value not moving fully in line with that of its constituent equities. Institutions shall also have such adequate internal capital where they hold opposite positions in stock-index futures which are not identical in respect of either their maturity or their composition or both.
Where using the treatment in Article 345 of Regulation (EU) No 575/2013, institutions shall ensure that they hold sufficient internal capital against the risk of loss which exists between the time of the initial commitment and the following working day.
Airteagal 84
Riosca úis a thagann as gníomhaíochtaí leabhar neamhthrádála
Cuirfidh ÚBE na dréachtchaighdeáin theicniúla rialála sin faoi bhráid an Choimisiúin faoin 28 Meitheamh 2020.
Tarmligtear chuig an gCoimisiún an chumhacht chun an Treoir seo a fhorlíonadh trí na caighdeáin theicniúla rialála dá dtagraítear sa chéad fhomhír a ghlacadh i gcomhréir le hAirteagal 10 go hAirteagal 14 de Rialachán (AE) Uimh. 1093/2010.
Eiseoidh ÚBE treoirlínte chun na critéir faoina saineofar an méid seo a leanas:
meastóireachtar na rioscaí dá dtagraítear i mír 1 arna dhéanamh ag córas inmheánach institiúide;
sainaithint, bainistiú, agus maolú na rioscaí dá dtagraítear i mír 1;
measúnú agus faireachán ar na rioscaí dá dtagraítear i mír 2;
a chinneadh cé na córais inmheánacha arna gcur i bhfeidhm ag na hinstitiúidí chun críocha mhír 1 nach bhfuil sásúil, dá dtagraítear i mír 3.
Eiseoidh ÚBE na treoirlínte sin faoin 28 Meitheamh 2020.
Article 85
Operational risk
Article 86
Liquidity risk
Competent authorities shall monitor developments in relation to liquidity risk profiles, for example product design and volumes, risk management, funding policies and funding concentrations.
Competent authorities shall take effective action where developments referred to in the second subparagraph may lead to individual institution or systemic instability.
Competent authorities shall inform EBA about any actions carried out pursuant to the third subparagraph.
EBA shall make recommendations where appropriate in accordance with Regulation (EU) No 1093/2010.
Article 87
Risk of excessive leverage
Article 88
Governance arrangements
Those arrangements shall comply with the following principles:
the management body must have the overall responsibility for the institution and approve and oversee the implementation of the institution's strategic objectives, risk strategy and internal governance;
the management body must ensure the integrity of the accounting and financial reporting systems, including financial and operational controls and compliance with the law and relevant standards;
the management body must oversee the process of disclosure and communications;
the management body must be responsible for providing effective oversight of senior management;
the chairman of the management body in its supervisory function of an institution must not exercise simultaneously the functions of a chief executive officer within the same institution, unless justified by the institution and authorised by competent authorities.
Member States shall ensure that the management body monitors and periodically assesses the effectiveness of the institution's governance arrangements and takes appropriate steps to address any deficiencies.
Áiritheoidh na Ballstáit go ndéantar doiciméadú ceart ar fhaisnéis faoi iasachtaí do chomhaltaí an bhoird bainistíochta gona bpáirtithe gaolmhara, agus go gcuirtear ar fáil í do na húdaráis inniúla arna iarraidh sin dóibh.
Chun críocha an Airteagail sin, ciallaíonn an téarma “páirtí gaolmhar”:
céile, páirtnéir cláraithe i gcomhréir leis an dlí náisiúnta, leanbh nó tuismitheoir le duine atá ar an mbord bainistíochta;
eintiteas tráchtála, a bhfuil sealúchas cáilitheach dar luach 10 % nó níos mó de chaipiteal nó de chearta vótála san eintiteas sin ag ball de bhord bainistíochta na hinstitiúide nó ag duine dá dhaoine muinteartha dá dtagraítear i bpointe (a), nó ina bhféadfaidh na daoine sin tionchar nach beag a imirt, nó ina bhfuil post ardbhainistíochta acu nó a bhfuil siad ar an mbord bainistíochta.
The nomination committee shall:
identify and recommend, for the approval of the management body or for approval of the general meeting, candidates to fill management body vacancies, evaluate the balance of knowledge, skills, diversity and experience of the management body and prepare a description of the roles and capabilities for a particular appointment, and assess the time commitment expected.
Furthermore, the nomination committee shall decide on a target for the representation of the underrepresented gender in the management body and prepare a policy on how to increase the number of the underrepresented gender in the management body in order to meet that target. The target, policy and its implementation shall be made public in accordance with Article 435(2)(c) of Regulation (EU) No 575/2013;
periodically, and at least annually, assess the structure, size, composition and performance of the management body and make recommendations to the management body with regard to any changes;
periodically, and at least annually, assess the knowledge, skills and experience of individual members of the management body and of the management body collectively, and report to the management body accordingly;
periodically review the policy of the management body for selection and appointment of senior management and make recommendations to the management body.
In performing its duties, the nomination committee shall, to the extent possible and on an ongoing basis, take account of the need to ensure that the management body's decision making is not dominated by any one individual or small group of individuals in a manner that is detrimental to the interests of the institution as a whole.
The nomination committee shall be able to use any forms of resources that it considers to be appropriate, including external advice, and shall receive appropriate funding to that effect.
Where, under national law, the management body does not have any competence in the process of selection and appointment of any of its members, this paragraph shall not apply.
Article 89
Country-by-country reporting
From 1 January 2015 Member States shall require each institution to disclose annually, specifying, by Member State and by third country in which it has an establishment, the following information on a consolidated basis for the financial year:
name(s), nature of activities and geographical location;
turnover;
number of employees on a full time equivalent basis;
profit or loss before tax;
tax on profit or loss;
public subsidies received.
In the event that the Commission report identifies significant negative effects, the Commission shall consider making an appropriate legislative proposal for an amendment of the disclosure obligations set out in paragraph 1 and may, in accordance with point (h) of Article 145, decide to defer those obligations. The Commission shall review the necessity to extend deferral annually.
Faoin 30 Meitheamh 2021, bunaithe ar an gcomhairliúchán a rinneadh le ÚBE, UAPGE agus ÚEUM, cuirfidh an Coimisiún tuarascáil chuig Parlaimint na hEorpa agus chuig an gComhairle, maidir leis an measúnú dá dtagraítear sa mhír seo agus, i gcás inarb iomchuí, cuirfidh sé togra reachtach faoi bhráid Pharlaimint na hEorpa agus na Comhairle.
Article 90
Public disclosure of return on assets
Institutions shall disclose in their annual report among the key indicators their return on assets, calculated as their net profit divided by their total balance sheet.
Article 91
Management body
I gcás nach sásaíonn baill an bhoird bainistíochta na ceanglais a leagtar amach sa mhír seo, beidh de chumhacht ag na húdaráis inniúla an duine sin a bhaint den bhord bainistíochta. Fíoróidh na húdaráis inniúla, go háirithe, an bhfuil na ceanglais a leagtar amach sa mhír seo fós á gcomhlíonadh i gcás ina bhfuil údar réasúnach acu lena cheapadh go bhfuil sciúradh airgid nó maoiniú sceimhlitheoireachta ar bun, go raibh sin ar bun, gur féachadh nó go bhfuiltear ag féachaint lena chur ar bun, nó go bhfuil riosca níos mó ann go dtarlódh a leithéid san institiúid atá i gceist.
The number of directorships which may be held by a member of the management body at the same time shall take into account individual circumstances and the nature, scale and complexity of the institution's activities. Unless representing the Member State, members of the management body of an institution that is significant in terms of its size, internal organisation and the nature, the scope and the complexity of its activities shall, from 1 July 2014, not hold more than one of the following combinations of directorships at the same time:
one executive directorship with two non-executive directorships;
four non-executive directorships.
For the purposes of paragraph 3, the following shall count as a single directorship:
executive or non-executive directorships held within the same group;
executive or non-executive directorships held within:
institutions which are members of the same institutional protection scheme provided that the conditions set out in Article 113(7) of Regulation (EU) No 575/2013 are fulfilled; or
undertakings (including non-financial entities) in which the institution holds a qualifying holding.
EBA shall issue guidelines on the following:
the notion of sufficient time commitment of a member of the management body to perform his functions, in relation to the individual circumstances and the nature, scale and complexity of activities of the institution;
the notion of adequate collective knowledge, skills and experience of the management body as referred to in paragraph 7;
the notions of honesty, integrity and independence of mind of a member of the management body as referred to in paragraph 8;
the notion of adequate human and financial resources devoted to the induction and training of members of the management body as referred to in paragraph 9;
the notion of diversity to be taken into account for the selection of members of the management body as referred to in paragraph 10;
cur i bhfeidhm comhsheasmhach na cumhachta dá dtagraítear sa dara fomhír de mhír 1.
EBA shall issue those guidelines by 31 December 2015.
Article 92
Remuneration policies
▼M5 —————
►M5 Áiritheoidh na Ballstáit, agus iad ag bunú agus ag cur i bhfeidhm na mbeartas luacha saothair iomláin, lena n-áirítear tuarastail agus sochair phinsin lánroghnacha, do chatagóirí foirne a raibh tionchar ábhartha ag a ngníomhaíochtaí gairmiúla ar phróifíl priacal na hinstitiúide, go gcomhlíonfaidh institiúidí na ceanglais seo a leanas ar dhóigh atá oiriúnach dá méid, dá n-eagrúchán inmheánach agus do chineál, do raon feidhme agus do chastacht a gcuid gníomhaíochtaí: ◄
the remuneration policy is consistent with and promotes sound and effective risk management and does not encourage risk-taking that exceeds the level of tolerated risk of the institution;
beartas inscne-neodrach um luach saothair a bheidh sa bheartas luach saothair;
the remuneration policy is in line with the business strategy, objectives, values and long-term interests of the institution, and incorporates measures to avoid conflicts of interest;
the institution' s management body in its supervisory function adopts and periodically reviews the general principles of the remuneration policy and is responsible for overseeing its implementation;
the implementation of the remuneration policy is, at least annually, subject to central and independent internal review for compliance with policies and procedures for remuneration adopted by the management body in its supervisory function;
staff engaged in control functions are independent from the business units they oversee, have appropriate authority, and are remunerated in accordance with the achievement of the objectives linked to their functions, independent of the performance of the business areas they control;
the remuneration of the senior officers in the risk management and compliance functions is directly overseen by the remuneration committee referred to in Article 95 or, if such a committee has not been established, by the management body in its supervisory function;
the remuneration policy, taking into account national criteria on wage setting, makes a clear distinction between criteria for setting:
basic fixed remuneration, which should primarily reflect relevant professional experience and organisational responsibility as set out in an employee's job description as part of the terms of employment; and
variable remuneration which should reflect a sustainable and risk adjusted performance as well as performance in excess of that required to fulfil the employee's job description as part of the terms of employment.
Chun críocha mhír 2, ar áireamh sna catagóirí foirne a mbíonn tionchar ábhartha ag a gcuid gníomhaíochtaí gairmiúla ar phróifíl priacal na hinstitiúide, beidh, ar a laghad, na catagóirí seo a leanas:
comhaltaí uile an bhoird bainistíochta agus na hardbhainistíochta;
baill foirne a bhfuil freagracht bainistíochta acu ar fheidhmeanna rialaithe nó aonaid ghnó ábhartha na hinstitiúide;
baill foirne atá i dteideal luach saothair suntasach sa bhliain airgeadais roimhe sin, ar an gcoinníoll go gcomhlíonfar na coinníollacha seo a leanas:
is ionann agus, nó mó ná, EUR 500 000 , ar a laghad, agus is ionann agus is mó ná an meánluach saothair a tugadh do chomhaltaí bhord bainistíochta na hinstitiúide agus don lucht bainistíochta sinsearaí dá dtagraítear i bpointe (a);
déanann an ball foirne a ghníomhaíocht ghairmiúil laistigh d'aonad gnó ábhartha agus is gníomhaíocht í de chineál a bhfuil tionchar suntasach aici ar phróifíl priacal an aonaid ábhartha gnó.
Article 93
Institutions that benefit from government intervention
In the case of institutions that benefit from exceptional government intervention, the following principles shall apply in addition to those set out in Article 92(2):
variable remuneration is strictly limited as a percentage of net revenue where it is inconsistent with the maintenance of a sound capital base and timely exit from government support;
the relevant competent authorities require institutions to restructure remuneration in a manner aligned with sound risk management and long-term growth, including, where appropriate, establishing limits to the remuneration of the members of the management body of the institution;
no variable remuneration is paid to members of the management body of the institution unless justified.
Article 94
Variable elements of remuneration
For variable elements of remuneration, the following principles shall apply in addition to, and under the same conditions as, those set out in Article 92(2):
where remuneration is performance related, the total amount of remuneration is based on a combination of the assessment of the performance of the individual and of the business unit concerned and of the overall results of the institution and when assessing individual performance, financial and non-financial criteria are taken into account;
the assessment of the performance is set in a multi-year framework in order to ensure that the assessment process is based on longer-term performance and that the actual payment of performance-based components of remuneration is spread over a period which takes account of the underlying business cycle of the credit institution and its business risks;
the total variable remuneration does not limit the ability of the institution to strengthen its capital base;
guaranteed variable remuneration is not consistent with sound risk management or the pay-for-performance principle and shall not be a part of prospective remuneration plans;
guaranteed variable remuneration is exceptional, occurs only when hiring new staff and where the institution has a sound and strong capital base and is limited to the first year of employment;
fixed and variable components of total remuneration are appropriately balanced and the fixed component represents a sufficiently high proportion of the total remuneration to allow the operation of a fully flexible policy on variable remuneration components, including the possibility to pay no variable remuneration component;
institutions shall set the appropriate ratios between the fixed and the variable component of the total remuneration, whereby the following principles shall apply:
the variable component shall not exceed 100 % of the fixed component of the total remuneration for each individual. Member States may set a lower maximum percentage;
Members States may allow shareholders or owners or members of the institution to approve a higher maximum level of the ratio between the fixed and variable components of remuneration provided the overall level of the variable component shall not exceed 200 % of the fixed component of the total remuneration for each individual. Member States may set a lower maximum percentage.
Any approval of a higher ratio in accordance with the first subparagraph of this point shall be carried out in accordance with the following procedure:
Member States may allow institutions to apply the discount rate referred to in the second subparagraph of this point to a maximum of 25 % of total variable remuneration provided it is paid in instruments that are deferred for a period of not less than five years. Member States may set a lower maximum percentage.
EBA shall prepare and publish, by 31 March 2014, guidelines on the applicable notional discount rate taking into account all relevant factors including inflation rate and risk, which includes length of deferral. The EBA guidelines on the discount rate shall specifically consider how to incentivise the use of instruments which are deferred for a period of not less than five years;
payments relating to the early termination of a contract reflect performance achieved over time and do not reward failure or misconduct;
remuneration packages relating to compensation or buy out from contracts in previous employment must align with the long-term interests of the institution including retention, deferral, performance and clawback arrangements;
the measurement of performance used to calculate variable remuneration components or pools of variable remuneration components includes an adjustment for all types of current and future risks and takes into account the cost of the capital and the liquidity required;
the allocation of the variable remuneration components within the institution shall also take into account all types of current and future risks;
a substantial portion, and in any event at least 50 %, of any variable remuneration shall consist of a balance of the following:
scaireanna nó, faoi réir struchtúr dlíthiúil na hinstitiúide lena mbaineann, leasanna úinéireachta coibhéiseacha; nó ionstraimí atá nasctha le scaireanna, nó, faoi réir struchtúr dlíthiúil na hinstitiúide lena mbaineann, ionstraimí neamhairgid coibhéiseacha;
where possible, other instruments within the meaning of Article 52 or 63 of Regulation (EU) No 575/2013 or other instruments which can be fully converted to Common Equity Tier 1 instruments or written down, that in each case adequately reflect the credit quality of the institution as a going concern and are appropriate to be used for the purposes of variable remuneration.
The instruments referred to in this point shall be subject to an appropriate retention policy designed to align incentives with the longer-term interests of the institution. Member States or their competent authorities may place restrictions on the types and designs of those instruments or prohibit certain instruments as appropriate. This point shall be applied to both the portion of the variable remuneration component deferred in accordance with point (m) and the portion of the variable remuneration component not deferred;
iarchuirtear sciar nach suaill, agus 40 % ar a laghad i ngach cás, de chomhpháirt inathraithe an luacha saothair thar tréimhse nach giorra ná 4 nó 5 de bhlianta, arna thabhairt ar comhréir mar is ceart le nádúr an ghnó gona rioscaí agus le gníomhaíochtaí na mball foirne lena mbaineann. I gcás chomhaltaí an bhoird bainistíochta agus na hardbhainistíochta in institiúidí nach beag a dtábhacht i ngeall ar a méid, ar a n-eagar inmheánach, ar nádúr, raon agus castacht a gcuid gníomhaíochtaí, níor cheart gur giorra ná 5 bliana an tréimhse iarchuir.
Luach saothair is iníoctha faoi shocruithe iarchuir, ní íocfar sin níos sciobtha ná ar bhonn pro rata. I gcás comhpháirt inathraithe an luacha saothair a bheith ag gabháil le suim thar a bheith ard, ní mór 60 % ar a laghad de a iarchur. Is i gcomhréir leis an timthriall tráchtála, le cineál an ghnó aige gona rioscaí, agus le gníomhaíochtaí an bhaill foirne lena mbaineann a bhunófar fad na tréimhse iarchuir;
the variable remuneration, including the deferred portion, is paid or vests only if it is sustainable according to the financial situation of the institution as a whole, and justified on the basis of the performance of the institution, the business unit and the individual concerned.
Without prejudice to the general principles of national contract and labour law, the total variable remuneration shall generally be considerably contracted where subdued or negative financial performance of the institution occurs, taking into account both current remuneration and reductions in payouts of amounts previously earned, including through malus or clawback arrangements.
Up to 100 % of the total variable remuneration shall be subject to malus or clawback arrangements. Institutions shall set specific criteria for the application of malus and clawback. Such criteria shall in particular cover situations where the staff member:
participated in or was responsible for conduct which resulted in significant losses to the institution;
failed to meet appropriate standards of fitness and propriety;
the pension policy is in line with the business strategy, objectives, values and long-term interests of the institution.
If the employee leaves the institution before retirement, discretionary pension benefits shall be held by the institution for a period of five years in the form of instruments referred to in point (l). Where an employee reaches retirement, discretionary pension benefits shall be paid to the employee in the form of instruments referred to in point (l) subject to a five-year retention period;
staff members are required to undertake not to use personal hedging strategies or remuneration- and liability-related insurance to undermine the risk alignment effects embedded in their remuneration arrangements;
variable remuneration is not paid through vehicles or methods that facilitate the non-compliance with this Directive or Regulation (EU) No 575/2013.
Cuirfidh ÚBE na dréachtchaighdeáin theicniúla rialála sin faoi bhráid an Choimisiúin faoin 31 Márta 2014.
Chun baill foirne a shainaithint a bhfuil tionchar ábhartha ag a ngníomhaíochtaí gairmiúla ar phróifíl riosca na hinstitiúide amhail dá dtagraítear in Airteagal 92(3), ach amháin maidir le baill foirne i ngnólachtaí infheistíochta, forbróidh ÚBE dréachtchaighdeáin theicniúla rialála ina leagfar amach na critéir chun an méid seo a leanas a shainiú:
freagrachtaí bainistíochta agus feidhmeanna rialála;
aonad gnó ábhartha agus tionchar suntasach ar phróifíl riosca an aonaid gnó ábhartha; agus
catagóirí eile foirne nach dtagraítear go sainráite dóibh in Airteagal 92(3) a bhfuil tionchar ag a ngníomhaíochtaí gairmiúla ar phróifíl riosca na hinstitiúide, ar tionchar é atá chomh hábhartha céanna le tionchar na gcatagóirí foirne dá dtagraítear sa mhír sin.
Cuirfidh ÚBE na dréachtchaighdeáin theicniúla rialála sin faoi bhráid an Choimisiúin faoin 28 Nollaig 2019.
Déantar cumhacht a tharmligean chuig an gCoimisiún chun an Treoir seo a fhorlíonadh trí na caighdeáin theicniúla rialála dá dtagraítear sa mhír seo a ghlacadh i gcomhréir le hAirteagail 10 go 14 de Rialachán (AE) Uimh. 1093/2010. Maidir leis na caighdeáin theicniúla rialála a bhfuil feidhm acu maidir le gnólachtaí infheistíochta mar a shainmhínítear i bpointe (2) d’Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013, leanfaidh an cumhachtú a leagtar síos in Airteagal 94(2) den Treoir seo arna leasú le Treoir (AE) 2018/843 ó Pharlaimint na hEorpa agus ón gComhairle ( 17 ), d’fheidhm a bheith aige go dtí an 26 Meitheamh 2021.
De mhaolú ar mhír 1, ní bheidh feidhm ag na ceanglais a leagtar amach i bpointe (l), (m) agus sa dara mír de phointe (o) den mhír sin maidir leis an méid seo a leanas:
institiúid nach institiúid mhór í mar a shainmhínítear i bpointe (146) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013, agus a bhfuil luach a sócmhainní, ar an meán agus ar bhonn aonair, i gcomhréir leis an Treoir seo agus le Rialachán (AE) Uimh. 575/2013, cothrom le nó níos lú ná EUR 5 bhilliún in imeacht na tréimhse 4 bliana go díreach roimh an mbliain airgeadais reatha;
ball foirne nach airde a luach saothair inathraitheach bliantúil ná EUR 50 000 agus nach ionann agus níos mó ná aon trian de luach saothair iomlán bliantúil an bhaill foirne sin.
De mhaolú ar phointe (a) de mhír 3, is ceadmhach don Bhallstát an tairseach dá dtagraítear ansiúd a ísliú nó a ardú, ar choinníoll:
nach institiúid mhór, mar a shainmhínítear i bpointe (146) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013, a bhaineann úsáid as an bhforáil seo, agus i gcás ina n-ardaítear an tairseach:
go gcomhlíonann an institiúid na critéir a leagtar amach i bpointí (145)(c), (d) agus (e) d'Airteagal 4(1) de Rialachán (AE) Uimh. 575/2013; agus
nach airde an tairseach ná EUR 15 billiún;
gurb iomchuí an tairseach a ardú i gcomhréir leis an mír seo, á chur san áireamh cineál na hinstitiúide gona raon agus castacht gníomhaíochta, a heagar inmheánach nó, i gcás inarb iomchuí, saintréithe an ghrúpa lena mbaineann sí.
Article 95
Remuneration Committee
Article 96
Maintenance of a website on corporate governance and remuneration
Institutions that maintain a website shall explain there how they comply with the requirements of Articles 88 to 95.
Article 97
Supervisory review and evaluation
Taking into account the technical criteria set out in Article 98, the competent authorities shall review the arrangements, strategies, processes and mechanisms implemented by the institutions to comply with this Directive and Regulation (EU) No 575/2013 and evaluate:
risks to which the institutions are or might be exposed;
▼M5 —————
risks revealed by stress testing taking into account the nature, scale and complexity of an institution's activities.
Agus an t-athbhreithniú agus an mheastóireacht dá dtagraítear i mír 1 den Airteagal seo ar siúl acu, cuirfidh na húdaráis inniúla i bhfeidhm prionsabal na comhréireachta i gcomhréir leis na critéir a nochtar de bhun phointe (c) d'Airteagal 143(1).
Tabharfaidh na húdaráis inniúla fógra do ÚBE nuair a úsáideann siad modheolaíochtaí saincheaptha de bhun na míre seo. Déanfaidh ÚBE faireachán ar na cleachtais mhaoirseachta agus eiseoidh sé treoirlínte, i gcomhréir le hAirteagal 16 de Rialachán (AE) Uimh. 1093/2010, ina sonrófar conas a mheasúnófar próifílí priacal comhchosúla chun críocha na míre seo agus chun a áirithiú go mbeidh cur i bhfeidhm comhsheasmhach comhréireach ann maidir le modheolaíochtaí ar fud an Aontais atá saincheaptha d'institiúidí comhchosúla.
Article 98
Technical criteria for the supervisory review and evaluation
In addition to credit, market and operational risks, the review and evaluation performed by competent authorities pursuant to Article 97 shall include at least:
the results of the stress test carried out in accordance with Article 177 of Regulation (EU) No 575/2013 by institutions applying an internal ratings based approach;
the exposure to and management of concentration risk by institutions, including their compliance with the requirements set out in Part Four of Regulation (EU) No 575/2013 and Article 81 of this Directive;
the robustness, suitability and manner of application of the policies and procedures implemented by institutions for the management of the residual risk associated with the use of recognised credit risk mitigation techniques;
the extent to which the own funds held by an institution in respect of assets which it has securitised are adequate having regard to the economic substance of the transaction, including the degree of risk transfer achieved;
the exposure to, measurement and management of liquidity risk by institutions, including the development of alternative scenario analyses, the management of risk mitigants (in particular the level, composition and quality of liquidity buffers) and effective contingency plans;
the impact of diversification effects and how such effects are factored into the risk measurement system;
the results of stress tests carried out by institutions using an internal model to calculate market risk own funds requirements under Part Three, Title IV, Chapter 5 of Regulation (EU) No 575/2013;
the geographical location of institutions' exposures;
the business model of the institution.
▼M5 —————
Déanfar na cumhachtaí maoirseachta sin a fheidhmiú sna cásanna seo a leanas, ar a laghad:
i gcás institiúid ina laghdaíonn luach eacnamaíoch a gcothromais dá dtagraítear in Airteagal 84(1) níos mó ná 15 % dá caipiteal Leibhéal 1 mar thoradh ar athrú tobann gan choinne ar rátaí úis mar a leagtar amach in aon cheann de na sé chás maoirseachta suaite a chuirtear i bhfeidhm ar rátaí úis;
i gcás ina dtagann titim mhór ar ghlanioncam úis institiúide, dá dtagraítear in Airteagal 84(1), i ngeall ar athrú tobann gan choinne sna rátaí úis mar a leagtar amach in aon cheann den dá chás maoirseachta suaite a chuirtear i bhfeidhm ar rátaí úis.
Déanfaidh na húdaráis inniúla na cumhachtaí maoirseachta a fheidhmiú sna cásanna seo a leanas, ar a laghad, ach amháin má mheasann siad, bunaithe ar an athbhreithniú agus ar an meastóireacht dá dtagraítear sa mhír seo, gur leormhaith an bainistiú a dhéanann an institiúid ar riosca ráta úis a thagann as gníomhaíochtaí leabhar neamhthrádála agus nach bhfuil an institiúid neamhchosanta go hiomarcach ar riosca ráta úis a thagann as gníomhaíochtaí leabhar neamhthrádála.
Chun críche na míre seo, ciallaíonn an téarma “cumhachtaí maoirseachta” na cumhachtaí dá dtagraítear in Airteagal 104(1) nó an chumhacht toimhdí samhaltaithe agus paraiméadracha a fhorchur, seachas iad siúd a shainaithin ÚBE de bhun phointe (b) de mhír 5a den Airteagal seo, rud a léireoidh institiúidí nuair a ríomhfaidh siad luach eacnamaíoch cothromais faoi Airteagal 84(1).
Forbróidh ÚBE dréachtchaighdeáin theicniúla rialála d'fhonn na nithe seo a leanas a shonrú chun críocha mhír 5:
na sé chás maoirseachta suaite dá dtagraítear i bpointe (a) den dara fhomhír de mhír 5, agus an dá chás maoirseachta suaite dá dtagraítear i bpointe (b) den dara fomhír de mhír 5 nach mór a chur i bhfeidhm ar na rátaí uís i gcás gach airgeadra;
i bhfianaise na gcaighdeán stuamachta arna gcomhaontú go hidirnáisiúnta, na toimhdí coiteanna samhaltaithe agus paraiméadracha, seachas toimhdí iompraíochta, a léireoidh institiúidí agus luach eacnamaíoch cothromais á ríomh acu, dá dtagraítear i bpointe (a) den dara fomhír de mhír 5, agus a bheidh teoranta don mhéid seo a leanas:
an tslí a láimhseáiltear cothromas na hinstitiúide féin;
cuimsiú, comhdhéanamh agus lascainiú sreafaí airgid atá íogair do rátaí úis a eascraíonn as sócmhainní agus dliteanais na hinstitiúide agus as míreanna na hinstitiúide atá lasmuigh den chlár comhardaithe, lena n-áirítear láimhseáil corrlach tráchtála agus comhpháirteanna eile raon difríochta;
samhlacha dinimiciúla nó statacha de na cláir chomhardaithe a úsáid agus an láimhseáil a dhéantar, dá bharr, ar shuíomhanna amúchta agus ar shuíomhanna atá ag aibiú.
i bhfianaise na gcaighdeán arna gcomhaontú go hidirnáisiúnta, na toimhdí coiteanna samhaltaithe agus paraiméadracha, seachas toimhdí iompraíochta, a léireoidh institiúidí agus an glanioncam úis dá dtagraítear i bpointe (b) den dara fomhír de mhír 5 á ríomh acu a bheidh teoranta don mhéid seo a leanas:
cuimsiú agus comhdhéanamh sreafaí airgid atá íogair do rátaí úis a eascraíonn as sócmhainní agus dliteanais na hinstitiúide agus as míreanna na hinstitiúide atá lasmuigh den chlár comhardaithe, lena n-áirítear láimhseáil corrlach tráchtála agus comhpháirteanna eile raon difríochta;
samhlacha dinimiciúla nó statacha de na cláir chomhardaithe a úsáid agus an láimhseáil a dhéantar, dá bharr, ar shuíomhanna amúchta agus ar shuíomhanna atá ag aibiú;
an tréimhse ar lena linn a dhéanfar glanioncam úis sa todhchaí a thomhas;
sainmhíniú ar an ní is titim mhór ann, dá dtagraítear i bpointe (b) den dara fomhír de mhír 5.
Cuirfidh ÚBE na dréachtchaighdeáin theicniúla rialála sin faoi bhráid an Choimisiúin faoin 28 Meitheamh 2020.
Tarmligtear chuig an gCoimisiún an chumhacht chun an Treoir seo a fhorlíonadh trí na caighdeáin theicniúla rialála dá dtagraítear sa chéad fhomhír a ghlacadh i gcomhréir le hAirteagal 10 go hAirteagal 14 de Rialachán (AE) Uimh. 1093/2010.
Chun críocha na chéad fhomhíre, beidh an méid seo a leanas, ar a laghad, sa mheasúnú a dhéanfaidh ÚBE:
sainmhíniú aonfhoirmeach a cheapadh ar an ní is rioscaí ESG ann, lena n-áirítear rioscaí fisiciúla agus rioscaí eatramhacha; is éard a bheidh sa mhéid réamhráite na rioscaí a bhaineann le dímheas sócmhainní dar siocair athruithe rialála;
critéir iomchuí cháilíochta agus chainníochta a cheapadh chun measúnú a dhéanamh thionchar na rioscaí ESG ar chobhsaíocht airgeadais na n-institiúidí go gearrthéarmach, go meántéarmach, agus go fadtéarmach; áireofar ar chritéir den sórt sin próisis tástála struis agus cásanailísí chun tionchar na rioscaí ESG i ndálaí difriúla nach ionann déine dóibh a mheasúnú;
na socruithe, próisis, sásraí, agus straitéisí nach mór do na hinstitiúidí a chur chun feidhme d'fhonn rioscaí ESG a shainaithint, a mheasúnú, agus a bhainistiú;
na modheolaíochtaí agus uirlisí anailíse lena measúnaítear tionchar na rioscaí ESG ar ghníomhaíochtaí iasachta agus eadránaíochta airgeadais na n-institiúidí.
Cuirfidh ÚBE tuarascáil ina mbeidh chuid torthaí faoi bhráid an Choimisiúin, Pharlaimint na hEorpa, agus na Comhairle tráth nach déanaí ná 28 Meitheamh 2021.
Bunaithe ar thorthaí na tuarascála sin, féadfaidh ÚBE, más iomchuí, treoirlínte a eisiúint, i gcomhréir le hAirteagal 16 de Rialachán (AE) Uimh. 1093/2010, maidir le hiniamh na rioscaí ESG san athbhreithniú maoirseachta agus próiseas meastóireachta a dhéanfaidh na húdaráis inniúla.
Article 99
Supervisory examination programme
The competent authorities shall, at least annually, adopt a supervisory examination programme for the institutions they supervise. Such programme shall take into account the supervisory review and evaluation process under Article 97. It shall contain the following:
an indication of how competent authorities intend to carry out their tasks and allocate their resources;
an identification of which institutions are intended to be subject to enhanced supervision and the measures taken for such supervision as set out in paragraph 3;
a plan for inspections at the premises used by an institution, including its branches and subsidiaries established in other Member States in accordance with Articles 52, 119 and 122.
Supervisory examination programmes shall include the following institutions:
institutions for which the results of the stress tests referred to in points (a) and (g) of Article 98(1) and Article 100, or the outcome of the supervisory review and evaluation process under Article 97, indicate significant risks to their ongoing financial soundness or indicate breaches of national provisions transposing this Directive and of Regulation (EU) No 575/2013;
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any other institution for which the competent authorities deem it to be necessary.
Where appropriate under Article 97 the following measures shall, in particular, be taken if necessary:
an increase in the number or frequency of on-site inspections of the institution;
a permanent presence of the competent authority at the institution;
additional or more frequent reporting by the institution;
additional or more frequent review of the operational, strategic or business plans of the institution;
thematic examinations monitoring specific risks that are likely to materialise.
Article 100
Supervisory stress testing
Article 101
Ongoing review of the permission to use internal approaches
EBA shall develop guidelines in accordance with Article 16 of Regulation (EU) No 1093/2010, which contain benchmarks on the basis of that analysis.
Competent authorities shall take into account that analysis and those benchmarks for the review of the permissions they grant to institutions to use internal approaches.
Article 102
Supervisory measures
Competent authorities shall require an institution to take the necessary measures at an early stage to address relevant problems in the following circumstances:
the institution does not meet the requirements of this Directive or of Regulation (EU) No 575/2013;
the competent authorities have evidence that the institution is likely to breach the requirements of this Directive or of Regulation (EU) No 575/2013 within the following 12 months.
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Article 104
Supervisory powers
Chun críocha Airteagal 97, Airteagal 98(4) agus (5), Airteagal 101(4) agus Airteagal 102 den Treoir seo agus chun Rialachán (AE) Uimh. 575/2013 a chur i bhfeidhm, beidh ar a laghad na cumhachtaí seo a leanas ag na húdaráis inniúla:
a chur de cheangal ar institiúidí cistí dílse breise a bheith acu os cionn na gceanglas a leagtar amach i Rialachán (AE) Uimh. 575/2013, faoi na coinníollacha a leagtar amach in Airteagal 104a den Treoir seo;
a chur de cheangal orthu socruithe, próisis, sásraí agus straitéisí a dhaingniú a chuirtear i bhfeidhm i gcomhréir le hAirteagail 73 agus 74;
ceanglaítear ar institiúidí plean a chur isteach chun comhlíonadh na gceanglas maoirseachta de bhun na Treorach seo agus Rialachán (AE) Uimh. 575/2013 a thabhairt ar ais agus spriocdháta a leagan síos chun an plean a chur chun feidhme, lena n-áirítear feabhsuithe ar an bplean sin maidir leis an raon feidhme agus an spriocdháta;
ceanglaítear ar institiúidí beartas soláthair ar leith nó láimhseáil sócmhainní i dtéarmaí ceanglas cistí dílse a chur i bhfeidhm;
gnó, oibríochtaí nó líonra institiúidí a shrianadh nó teorainn a chur leo nó dífheistiú gníomhaíochtaí a iarraidh a chuirfidh fóntacht institiúide faoi rioscaí iomarcacha;
ceanglaítear ar institiúidí laghdú a dhéanamh ar an riosca a bhaineann le gníomhaíochtaí, táirgí agus córais institiúidí, lena n-áirítear gníomhaíochtaí seachfhoinsithe;
ceanglaítear ar institiúidí luach saothair inathraitheach mar chéatadán de ghlanioncaim a shrianadh i gcás ina mbeidh sé ar neamhréir le bonn caipitil fónta a chaomhnú;
ceanglaítear ar institiúidí glanbhrabúis a úsáid chun na cistí dílse a threisiú;
dáileacháin nó íocaíochtaí úis arna ndéanamh ag institiúid do scairshealbhóirí, do chomhaltaí nó do shealbhóirí ionstraimí Breise Leibhéal 1 a shrianadh nó iad a thoirmeasc i gcás nach ionann an toirmeasc sin agus mainneachtain na hinstitiúide;
ceanglais maidir le tuairisciú breise nó tuairisciú níos minice a fhorchur, lena n-áirítear tuairisciú ar chistí dílse, ar leachtacht agus ar luamhánú;
ceanglais leachtachta shonracha a fhorchur, lena n-áirítear srianta ar neamhréireanna aibíochta idir sócmhainní agus dliteanais;
nochtaí breise a cheangal.
Chun críocha Airteagal 97 go hAirteagal 102, measfar gur faisnéis dhúblach í aon fhaisnéis bhreise a fhéadfar a éileamh ar institiúidí i gcás inar tuairiscíodh an fhaisnéis chéanna, nó faisnéis atá mórán mar an gcéanna léi cheana féin, don údarás inniúil nó i gcás ina bhféadfaidh an t-údarás inniúil í a chur ar fáil.
Ní éileoidh an t-údarás inniúil ar institiúid faisnéis bhreise a thuairisciú i gcás ina bhfuair an t-údarás inniúil an fhaisnéis sin cheana féin i bhformáid atá éagsúil nó atá ar leibhéal éagsúil gráinneachta agus i gcás nach gcuirfidh an fhormáid ná an ghráinneacht éagsúil sin cosc ar an údarás inniúil faisnéis a chur ar fáil a bheidh ar comhcháilíocht agus ar comhiontaofacht leis an bhfaisnéis sin a chuirfear ar fáil ar bhonn na faisnéise breise a thuairisceofaí seachas sin.
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Airteagal 104a
Ceanglas cistí dílse breise
Forchuirfidh na húdaráis inniúla an ceanglas cistí dílse breise dá dtagraítear i bpointe (a) d'Airteagal 104(1) i gcás ina gcinnfidh siad, ar bhonn na n-athbhreithnithe a rinneadh i gcomhréir le hAirteagal 97 agus le hAirteagal 101, aon cheann de na cásanna seo a leanas i leith institiúid aonair:
go bhfuil an institiúid neamhchosantach ar rioscaí nó ar ghnéithe rioscaí nach gcumhdaítear nó nach gcumhdaítear go leordhóthanach, mar a shonraítear i mír 2 den Airteagal seo, faoi na ceanglais cistí dílse a leagtar amach i gCodanna a Trí, a Ceathair agus a Seacht de Rialachán (AE) Uimh. 575/2013 agus i gCaibidil 2 de Rialachán (AE) 2017/2402 ó Pharlaimint na hEorpa agus ón gComhairle ( 18 );
nach gcomhlíonann an institiúid na ceanglais a leagtar amach in Airteagail 73 agus 74 den Treoir seo ná in Airteagal 393 de Rialachán (AE) Uimh. 575/2013 agus ní dócha go mbeadh bearta eile maoirseachta leordhóthanach d'fhonn a áirithiú go bhféadfaí na ceanglais sin a chomhlíonadh laistigh de thréimhse ama iomchuí;
meastar nach leor na coigeartuithe dá dtagraítear in Airteagal 98(4) go bhféadfaidh an institiúid a suíomhanna a dhíol nó a fhálú amach laistigh de thréimhse ghearr gan caillteanais ábhartha a thabhú faoi ghnáthchoinníollacha margaidh;
léirítear leis an measúnú a dhéantar i gcomhréir le hAirteagal 101(4) gur cosúil gur ceanglais cistí dílse neamhleora an toradh a bheidh ar neamh-chomhlíonadh na gceanglas maidir leis an gcur chuige ceadaithe a chur i bhfeidhm;
mainníonn an institiúid leibhéal leordhóthanach cistí dílse breise a bhunú nó a choinneáil d'fhonn na treoracha arna gcur in iúl i gcomhréir le hAirteagal 104b(3) a chumhdach;
cásanna eile institiúidsonrach a measann an t-údarás inniúil gur cúis imní ábhartha maoirseachta iad.
Ní dhéanfaidh na húdaráis inniúla an ceanglas cistí dílse breise dá dtagraítear i bpointe (a) d'Airteagal 104(1) a fhorchur ach amháin chun na rioscaí a chlúdach a thabhaíonn institiúidí aonair de bharr a ngníomhaíochtaí, lena n-áirítear iad siúd a léiríonn tionchar cúinsí eacnamaíocha áirithe agus forbairtí margaidh maidir le próifíl priacal institiúide aonair.
Chun críocha na chéad fhomhíre, agus próifíl priacal gach institiúide á cur san áireamh, déanfaidh na húdaráis inniúla na rioscaí nach bhfuil cosaint ag an institiúid orthu a mheas lena n-áirítear an méid seo a leanas:
rioscaí institiúidsonracha nó gnéithe rioscaí den sórt sin a eisiatar go sainráite ó na ceanglais cistí dílse, nó nach dtugtar aghaidh orthu go sainráite sna ceanglais sin a leagtar amach i gCodanna a Trí, a Ceathair agus a Seacht de Rialachán (AE) Uimh. 575/2013 agus i gCaibidil 2 de Rialachán (AE) 2017/2402;
rioscaí institiúidsonracha nó gnéithe rioscaí den sórt sin ar dócha go ndéanfar gannmheas orthu in ainneoin go gcomhlíontar na ceanglais is infheidhme a leagtar amach i gCodanna a Trí, a Ceathair agus a Seacht de Rialachán (AE) Uimh. 575/2013 agus i gCaibidil 2 de Rialachán (AE) 2017/2402.
Sa mhéid go bhfuil rioscaí nó gnéithe rioscaí faoi réir socruithe idirthréimhseacha nó forálacha marthanachta a leagtar amach sa Treoir seo nó i Rialachán (AE) Uimh. 575/2013, ní mheasfar gur rioscaí nó gnéithe rioscaí den sórt sin ar dócha go ndéanfar gannmheas orthu in ainneoin go gcomhlíontar na ceanglais is infheidhme a leagtar amach i gCodanna a Trí, a Ceathair agus a Seacht de Rialachán (AE) Uimh. 575/2013 agus i gCaibidil 2 de Rialachán (AE) 2017/2402.
Chun críocha na chéad mhíre, cumhdóidh an caipiteal a mheastar a bheidh leordhóthanach na rioscaí uile nó gnéithe de rioscaí a shainaithnítear a bheith ábhartha de bhun an mheasúnaithe sin, a leagtar síos sa dara fomhír den mhír seo nach gcumhdaítear nó nach gcumhdaítear go leordhóthanach leis na ceanglais cistí dílse a leagtar amach i gCodanna a Trí, a Ceathair agus a Seacht de Rialachán (AE) Uimh. 575/2013 agus i gCaibidil 2 de Rialachán (AE) 2017/2402.
Is féidir a mheas gurb ábhartha an riosca ráta úis a thagann as suíomhanna leabhair neamhthrádála sna cásanna dá dtagraítear in Airteagal 98(5), ar a laghad, ach amháin má bhíonn na húdaráis inniúla den tuairim, agus an t-athbhreithniú agus an mheastóireacht á chur i gcrích acu, gur leormhaith an bainistiú a dhéanann an institiúid ar riosca ráta úis a thagann as gníomhaíochtaí leabhar neamhthrádála agus nach bhfuil an institiúid neamhchosanta go hiomarcach ar riosca ráta úis a thagann as gníomhaíochtaí leabhar neamhthrádála.
I gcás ina dteastóidh cistí dílse breise chun aghaidh a thabhairt ar phriacal an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach faoi phointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, cinnfidh na húdaráis inniúla leibhéal na gcistí dílse breise a cheanglaítear faoi phointe (a) de mhír 1 den Airteagal seo mar an difríocht idir an caipiteal a mheastar a bheith leordhóthanach de bhun mhír 2 den Airteagal seo agus na ceanglais cistí dílse ábhartha a leagtar amach i gCodanna a Trí agus a Seacht de Rialachán (AE) Uimh. 575/2013.
Comhlíonfaidh an institiúid an ceanglas cistí dílse breise arna fhorchur ag an údarás inniúil faoi phointe (a) d’Airteagal 104(1) chun aghaidh a thabhairt ar phriacail seachas priacal an luamhánaithe iomarcaigh le cistí dílse a chomhlíonann na coinníollacha seo a leanas:
comhlíonfar ar a laghad trí cheathrú den cheanglas cistí dílse breise le caipiteal Leibhéal 1;
beidh ar a laghad trí cheathrú de chaipiteal Leibhéal 1 dá dtagraítear i bpointe (a) comhdhéanta de chaipiteal de Ghnáthchothromas Leibhéal 1.
Comhlíonfaidh an institiúid an ceanglas cistí dílse breise arna fhorchur ag an údarás inniúil faoi phointe (a) d’Airteagal 104(1) chun aghaidh a thabhairt ar phriacal an luamhánaithe iomarcaigh le caipiteal Leibhéal 1.
De mhaolú ar an gcéad fhomhír agus an dara fomhír, féadfaidh an t-údarás inniúil a cheangal ar an institiúid an ceanglas cistí dílse breise a chomhlíonadh le cion níos mó de chaipiteal Leibhéal 1, nó de chaipiteal Gnáthchothromas Leibhéal 1 i gcás inar gá agus ag féachaint d’imthosca sonracha na hinstitiúide.
I dtaca le cistí dílse a úsáidtear chun an ceanglas cístí dílse breise a chomhlíonadh, dá dtagraítear i bpointe (a) d'Airteagal 104(1) den Treoir seo, forchurtha ag na húdaráis inniúla chun aghaidh a thabhairt ar riosca an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach faoi phointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, ní úsáidfear iad chun aon cheann díobh seo a leanas a chomhlíonadh:
an ceanglas cistí dílse a leagtar amach i bpointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013;
an ceanglas maoláin um chóimheas luamhánaithe dá dtagraítear in Airteagal 92(1a) de Rialachán (AE) Uimh. 575/2013;
an treoir maidir le cistí breise dílse dá dtagraítear in Airteagal 104b(3) den Treoir seo nuair a thugtar aghaidh sa treoir sin ar rioscaí an luamhánaithe iomarcaigh.
I dtaca le cistí dílse a úsáidtear chun an ceanglas cístí dílse breise a chomhlíonadh, dá dtagraítear i bpointe (a) d'Airteagal 104(1) den Treoir seo, forchurtha ag na húdaráis inniúla chun aghaidh a thabhairt ar riosca an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach faoi phointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, ní úsáidfear iad chun aon cheann díobh seo a leanas a chomhlíonadh:
an ceanglas cistí dílse a leagtar amach i bpointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013;
an ceanglas maoláin um chóimheas luamhánaithe dá dtagraítear in Airteagal 92(1a) de Rialachán (AE) Uimh. 575/2013;
an treoir maidir le cistí breise dílse dá dtagraítear in Airteagal 104b(3) den Treoir seo nuair a thugtar aghaidh sa treoir sin ar rioscaí an luamhánaithe iomarcaigh.
Airteagal 104b
Treoir maidir le cistí dílse breise
De bhun na n-athbhreithnithe sin, cinnfidh na húdaráis inniúla an leibhéal foriomlán cistí dílse le haghaidh gach institiúide a mheasann siad a bheith cuí.
Is éard a bheidh sa treoir maidir le cistí dílse breise cistí dílse breise a sháraíonn an méid ábhartha de chistí dílse mar a cheanglaítear de bhun Chodanna a Trí, a Ceathair agus a Seacht de Rialachán (AE) Uimh. 575/2013, Caibidil 2 de Rialachán (AE) 2017/2402, pointe (a) d'Airteagal 104(1) agus pointe (6) d'Airteagal 128 den Treoir seo nó de bhun Airteagal 92(1a) de Rialachán (AE) Uimh. 575/2013, de réir mar is ábhartha, a theastaíonn chun go mbainfear amach an leibhéal foriomlán cistí dílse a mheasann na húdaráis inniúla a bheidh iomchuí de bhun mhír 2 den Airteagal seo.
I dtaca le cistí dílse a úsáidtear chun an treoir maidir le cístí dílse breise a chomhlíonadh, a chuirtear in iúl i gcomhréir le mír 3 den Airteagal seo, chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh, ní úsáidfear iad chun aon cheann díobh seo a leanas a chomhlíonadh:
na ceanglais cistí dílse a leagtar amach i bpointí (a), (b) agus (c) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013;
an ceanglas a leagtar amach faoi Airteagal 104a den Treoir seo forchurtha ag na húdaráis inniúla chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh agus ar an gceanglas maoláin chomhcheangailte.
I dtaca le cistí dílse a úsáidtear chun an treoir maidir le cístí dílse breise a chomhlíonadh, a chuirtear in iúl i gcomhréir le mír 3 den Airteagal seo, chun aghaidh a thabhairt ar riosca an luamhánaithe iomarcaigh, ní úsáidfear iad chun an ceanglas cistí dílse a leagtar amach i bpointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 sin a chomhlíonadh, an ceanglas a leagtar síos in Airteagal 104a den Treoir seo forchurtha ag na húdaráis inniúla chun aghaidh a thabhairt ar riosca an luamhánaithe iomarcaigh agus ar an gceanglas maoláin um chóimheas luamhánaithe dá dtagraítear in Airteagal 92(1a) de Rialachán (AE) Uimh. 575/2013.
Airteagal 104c
Comhar a dhéanamh le húdaráis réitithe
Déanfaidh na húdaráis inniúla fógra faoin gceanglas maidir le cistí dílse breise arna fhorchur ar institiúidí de bhun Airteagal 104(1)(a) agus faoi aon treoir maidir le cistí dílse breise a thabhairt d'institiúidí i gcomhréir le hAirteagal 104b(3).
Article 105
Specific liquidity requirements
For the purposes of determining the appropriate level of liquidity requirements on the basis of the review and evaluation carried out in accordance with Section III, the competent authorities shall assess whether any imposition of a specific liquidity requirement is necessary to capture liquidity risks to which an institution is or might be exposed, taking into account the following:
the particular business model of the institution;
the institution's arrangements, processes and mechanisms referred to in Section II and in particular in Article 86;
the outcome of the review and evaluation carried out in accordance with Article 97.
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In particular, without prejudice to Article 67, competent authorities should consider the need to apply administrative penalties or other administrative measures, including prudential charges, the level of which broadly relates to the disparity between the actual liquidity position of an institution and any liquidity and stable funding requirements established at national or Union level.
Article 106
Specific publication requirements
Member States shall empower the competent authorities to require institutions:
to publish information referred to in Part Eight of Regulation (EU) No 575/2013 more than once per year, and to set deadlines for publication;
to use specific media and locations for publications other than the financial statements.
Article 107
Consistency of supervisory reviews, evaluations and supervisory measures
Competent authorities shall inform EBA of:
the functioning of their review and evaluation process referred to in Article 97;
the methodology used to base decisions referred to in Articles 98, 100, 101, 102, 104 and 105 on the process referred to in point (a).
EBA shall assess the information provided by competent authorities for the purposes of developing consistency in the supervisory review and evaluation process. It may request additional information from competent authorities in order to complete its assessment, on a proportional basis in accordance with Article 35 of Regulation (EU) No 1093/2010.
In order to increase the degree of such convergence, EBA shall conduct peer reviews in accordance with Article 30 of Regulation (EU) No 1093/2010.
Article 108
Internal capital adequacy assessment process
Competent authorities may waive the requirements set out in Article 73 of this Directive in regard to a credit institution in accordance with Article 10 of Regulation (EU) No 575/2013.
Where the competent authorities waive the application of own funds requirements on a consolidated basis provided for in Article 15 of Regulation (EU) No 575/2013, the requirements of Article 73 of this Directive shall apply on an individual basis.
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Article 109
Institutions' arrangements, processes and mechanisms
Ní bheidh feidhm ar bhonn comhdhlúite ag na ceanglais luacha saothair a leagtar síos in Airteagal 92, in Airteagal 94 ná in Airteagal 95 maidir le ceachtar acu seo a leanas:
foghnóthais atá bunaithe san Aontas i gcás ina bhfuil siad faoi réir ceanglais shonracha luacha saothair i gcomhréir le gníomhartha dlí eile de chuid an Aontais;
foghnóthais atá bunaithe i dtríú tír, i gcás ina mbeadh siad faoi réir ceanglais shonracha luacha saothair i gcomhréir le gníomhartha dlí eile de chuid an Aontais dá mbeidís bunaithe san Aontas.
De mhaolú ar mhír 4 den Airteagal seo, agus d'fhonn imchéimniú na rialacha a leagtar amach in Airteagail 92, 94 agus 95 a chosc, áiritheoidh na Ballstáit go mbeidh feidhm ag na ceanglais a leagtar amach in Airteagal 92, in Airteagail 94 agus 95 i leith baill foirne gach foghnóthais nach bhfuil faoi réir na Treorach seo ar bhonn aonair i gcás:
gur cuideachta bainistíochta sócmhainní nó gnóthas atá san fhochuideachta a chuireann na seirbhísí agus na gníomhaíochtaí infheistíochta a liostaítear i bpointí 2, 3, 4, 6 agus 7 de Roinn A d'Iarscríbhinn I a ghabhann le Treoir 2014/65/AE i gcrích; agus
go bhfuil na baill foirne sin sainordaithe chun gníomhaíochtaí gairmiúla a chur i gcrích a mbeidh tionchar ábhartha díreach acu ar phróifíl priacal nó ar ghnó na n-institiúidí laistigh den ghrúpa.
Article 110
Review and evaluation and supervisory measures
▼M6 —————
CHAPTER 3
Supervision on a consolidated basis
Airteagal 111
An maoirseoir comhdhlúthaithe a chinneadh
I gcás inar máthairinstitiúid creidmheasa i mBallstát é nó inar máthairinstitiúid creidmheasa AE é máthairghnóthas, is é an t‐údarás inniúil a dhéanann maoirseacht ar bhonn aonair ar an máthairinstitiúid creidmheasa sin nó ar an máthairinstitiúid creidmheasa AE sin a dhéanfaidh maoirseacht ar bhonn comhdhlúite.
I gcás inar máthairghnólacht infheistíochta i mBallstát é nó inar máthairghnólacht infheistíochta AE é máthairghnóthas, agus nach institiúid creidmheasa ceann ar bith dá fhochuideachtaí, is é an t‐údarás inniúil a dhéanann maoirseacht ar an máthairghnólacht infheistíochta sin sa Bhallstát nó ar an máthairghnólacht infheistíochta AE sin ar bhonn aonair a dhéanfaidh maoirseacht ar bhonn comhdhlúite.
I gcás inar máthairghnólacht infheistíochta i mBallstát é nó inar máthairghnólacht infheistíochta AE é máthairghnóthas, agus nach institiúid creidmheasa ceann amháin ar a laghad dá fhochuideachtaí, is é údarás inniúil na hinstitiúide creidmheasa, nó i gcás ina bhfuil roinnt institiúidí creidmheasa ann, is é údarás inniúil na hinstitiúide creidmheasa ar mó méid iomlán a cláir comhardaithe a dhéanfaidh maoirseacht ar bhonn comhdhlúite.
I gcás ina bhfuil an mháthairchuideachta sealbhaíochta airgeadais chéanna i mBallstát, an mháthairchuideachta sealbhaíochta airgeadais mheasctha chéanna i mBallstát nó an mháthairchuideachta sealbhaíochta airgeadais AE chéanna nó an mháthairchuideachta sealbhaíochta airgeadais mheasctha AE chéanna ag dhá institiúid creidmheasa nó níos mó nó dhá ghnólacht infheistíochta nó níos mó atá údaraithe san Aontas, is iad na húdaráis seo a leanas a dhéanfaidh maoirseacht ar bhonn comhdhlúite:
údarás inniúil na hinstitiúide creidmheasa nach bhfuil ach institiúid creidmheasa amháin laistigh den ghrúpa;
údarás inniúil na hinstitiúide creidmheasa ar mó méid iomlán a cláir comhardaithe, i gcás ina bhfuil roinnt institiúidí creidmheasa laistigh den ghrúpa; nó
údarás inniúil an ghnólachta infheistíochta ar mó méid iomlán a chláir comhardaithe, i gcás nach bhfuil aon institiúid creidmheasa laistigh den ghrúpa.
De mhaolú ar an tríú fomhír de mhír 1, ar phointe (b) de mhír 3 agus ar mhír 4, i gcás ina ndéanann údarás inniúil maoirseacht ar bhonn aonair ar níos mó ná ceann amháin de na hinstitiúidí creidmheasa laistigh de ghrúpa, is é an t‐údarás inniúil a dhéanann maoirseacht ar bhonn aonair ar cheann amháin nó níos mó ná ceann amháin de na hinstitiúidí creidmheasa laistigh den ghrúpa ar mó méid iomlán chláir chomhardaithe na n‐institiúidí creidmheasa sin a ndéantar maoirseacht orthu ná méid iomlán chláir chomhardaithe na n‐institiúidí creidmheasa a ndéanann aon údarás inniúil eile maoirseacht orthu ar bhonn aonair a bheidh ina mhaoirseoir comhdhlúthaithe.
De mhaolú ar phointe (c) de mhír 3, i gcás ina ndéanann údarás inniúil maoirseacht ar bhonn aonair ar níos mó ná ceann amháin de na gnólachtaí infheistíochta laistigh de ghrúpa, is é an t‐údarás inniúil a dhéanann maoirseacht ar bhonn aonair ar cheann amháin nó níos mó de na gnólachtaí infheistíochta laistigh den ghrúpa ar mó méid iomlán chláir chomhardaithe an ghrúpa a bheidh ina mhaoirseoir comhdhlúthaithe.
Article 112
Coordination of supervisory activities by the consolidating supervisor
In addition to the obligations imposed by this Directive and by Regulation (EU) No 575/2013, the consolidating supervisor shall carry out the following tasks:
coordination of the gathering and dissemination of relevant or essential information in going concern and emergency situations;
planning and coordination of supervisory activities in going-concern situations, including in relation to the activities referred to in Title VII, Chapter 3, in cooperation with the competent authorities involved;
planning and coordination of supervisory activities in cooperation with the competent authorities involved, and if necessary with ESCB central banks, in preparation for and during emergency situations, including adverse developments in institutions or in financial markets using, where possible, existing channels of communication for facilitating crisis management.
EBA may also assist the competent authorities in the event of a disagreement concerning the coordination of supervisory activities under this Article on its own initiative in accordance with the second subparagraph of Article 19(1) of that Regulation.
Airteagal 113
Cinntí comhpháirteacha maidir le ceanglais stuamachta institiúidsonracha
Déanfaidh an maoirseoir comhdhlúthaithe agus na húdaráis inniúla atá freagrach as maoirseacht a dhéanamh ar fhochuideachtaí máthairinstitiúide AE nó máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE gach a bhfuil ar a gcumas chun teacht ar chinneadh comhpháirteach maidir leis an méid seo a leanas:
i dtaca le cur i bhfeidhm Airteagail 73 agus 97, leordhóthanacht leibhéal comhdhlúite na gcistí dílse a chinneadh atá i seilbh an ghrúpa institiúidí maidir lena staid airgeadais agus a phróifíl priacal agus leibhéal na gcistí dílse is gá chun pointe (a) d'Airteagal 104(1) a chur i bhfeidhm ar gach eintiteas laistigh den ghrúpa institiúidí agus ar bhonn comhdhlúite;
i dtaca le bearta chun aghaidh a thabhairt ar ábhair thábhachtacha agus ar thorthaí ábhartha a bhaineann le maoirseacht leachtachta agus a bhaineann le leordhóthanacht na heagraíochta freisin agus láimhseáil rioscaí mar a cheanglaítear de bhun Airteagal 86 agus a bhaineann leis an ngá atá le ceanglais leachtachta institiúidsonracha i gcomhréir le hAirteagal 105;
i dtaca le haon treoir maidir le cistí dílse breise dá dtagraítear in Airteagal 104b(3).
Déanfar na cinntí comhpháirteacha dá dtagraítear i mír 1:
chun críocha phointe (a) de mhír 1 den Airteagal seo, laistigh de 4 mhí ón tráth a gcuirfidh an maoirseoir comhdhlúthaithe tuarascáil ina ndéantar an measúnú riosca ar an ngrúpa institiúidí i gcomhréir le hAirteagal 104a faoi bhráid na n-údarás inniúil ábhartha eile;
chun críocha phointe (b) de mhír 1 den Airteagal seo, laistigh de 4 mhí ón tráth a dtíolacfaidh an maoirseoir comhdhlúthaithe tuarascáil ina ndéantar an measúnú ar phróifíl priacal leachtachta an ghrúpa institiúidí i gcomhréir le hAirteagal 86 agus le hAirteagal 105;
chun críocha phointe (c) de mhír 1 den Airteagal seo, laistigh de 4 mhí ón tráth a dtíolacfaidh maoirseoir comhdhlúthaithe tuarascáil ina ndéantar an measúnú riosca ar an ngrúpa institiúidí i gcomhréir le hAirteagal 104b.
Déanfar breithniú cuí sna cinntí comhpháirteacha dá dtagraítear i mír 1 den Airteagal seo ar mheasúnú riosca na bhfochuideachtaí arna ndéanamh ag na húdaráis inniúla ábhartha i gcomhréir le hAirteagail 73, 97, 104a agus 104b.
Leagfar amach na cinntí comhpháirteacha dá dtagraítear i bpointí (a) agus (b) de mhír 1 i ndoiciméid ina mbeidh na cúiseanna iomlána a chuirfidh an maoirseoir comhdhlúthaithe ar fáil don mháthairchuideachta AE. I gcás easaontú, rachaidh an maoirseoir comhdhlúthaithe i gcomhairle le ÚBE arna iarraidh sin d'aon cheann de na húdaráis inniúla eile lena mbaineann. Féadfaidh an maoirseoir comhdhlúthaithe dul i gcomhairle le ÚBE as a stuaim féin.
Maidir leis na húdaráis inniúla faoi seach atá freagrach as maoirseacht a dhéanamh ar fhochuideachtaí de chuid mháthairinstitiúid creidmheasa AE nó mháthairchuideachta shealbhaíochta airgeadais AE nó mháthairchuideachta shealbhaíochta airgeadais mheasctha AE ar bhonn aonair nó ar bhonn fo-chomhdhlúite tar éis breithniú cuí a dhéanamh ar thuairimí agus ar ábhair amhrais an mhaoirseora chomhdhlúthaithe, déanfaidh siadsan an cinneadh ar chur i bhfeidhm Airteagail 73, 86 agus 97, phointe (a) d'Airteagal 104(1), Airteagal 104b agus Airteagal 105 den Treoir seo. Más rud é, ag deireadh aon cheann de na tréimhsí ama dá dtagraítear i mír 2 den Treoir seo, go bhfuil aon cheann de na húdaráis inniúla lena mbaineann tar éis an t-ábhar a chur faoi bhráid ÚBE i gcomhréir le hAirteagal 19 de Rialachán (AE) Uimh. 1093/2010, cuirfidh na húdaráis inniúla a gcinneadh siar ar feitheamh aon chinneadh a ghlacfaidh ÚBE i gcomhréir le hAirteagal 19(3) den Rialachán sin agus glacfaidh siad a gcinneadh i gcomhréir le cinneadh ÚBE. Measfar gurb iad na tréimhsí idir-réitigh de réir bhrí an Rialacháin sin na tréimhsí ama dá dtagraítear i mír 2 den Treoir seo. Déanfaidh ÚBE an cinneadh laistigh de 1 mhí tar éis an t-easaontas a bheith tarchurtha do ÚBE. Ní chuirfear an t-ábhar faoi bhráid ÚBE tar éis dheireadh na tréimhse 4 mhí ná tar éis cinneadh comhpháirteach a bheith déanta.
Leagfar an cinneadh amach i ndoiciméad ina mbeidh na cúiseanna iomlána agus cuirfear san áireamh ann measúnú riosca, tuairimí agus ábhair amhrais na n-údarás inniúil eile, arna gcur in iúl le linn na dtréimhsí ama dá dtagraítear i mír 2. Cuirfidh an maoirseoir comhdhlúthaithe an doiciméad ar fáil do na húdaráis inniúla go léir lena mbaineann agus don mháthairinstitiúid AE.
I gcás ina ndeachaigh siad i gcomhairle le ÚBE, déanfaidh na húdaráis inniúla go léir a chomhairle a mheas, agus míneoidh siad aon imeacht suntasach ón gcomhairle sin.
Déanfar na cinntí comhpháirteacha dá dtagraítear i mír 1 den Airteagal seo agus aon chinneadh arna dhéanamh in éagmais cinneadh comhpháirteach i gcomhréir le mír 3 den Airteagal seo, a thabhairt cothrom le dáta ar bhonn bliantúil nó, in imthosca eisceachtúla, i gcás ina gcuirfidh údarás inniúil atá freagrach as maoirseacht a dhéanamh ar fhochuideachtaí máthairinstitiúide AE nó, máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE, iarratas lánréasúnaithe i scríbhinn chuig an maoirseoir comhdhlúthaithe chun an cinneadh a thabhairt cothrom le dáta maidir le pointe (a) d'Airteagal 104(1), Airteagail 104b agus 105 a chur i bhfeidhm. Sna imthosca eisceachtúla sin, féadfar aghaidh a thabhairt ar an gcinneadh a thabhairt cothrom le dáta ar bhonn déthaobhach idir an maoirseoir comhdhlúthaithe agus an t-údarás inniúil a iarrfaidh amhlaidh.
Cuirfidh ÚBE na dréachtchaighdeáin theicniúla cur chun feidhme sin faoi bhráid an Choimisiúin faoin 1 Iúil 2014.
Tugtar an chumhacht don Choimisiún na caighdeáin theicniúla cur chun feidhme dá dtagraítear sa chéad fhomhír a ghlacadh i gcomhréir le hAirteagal 15 de Rialachán (AE) Uimh. 1093/2010.
Article 114
Information requirements in emergency situations
If an ESCB central bank becomes aware of a situation described in the first subparagraph, it shall alert as soon as is practicable the competent authorities referred to in Article 112, and EBA.
Where possible, the competent authority and the authority referred to in Article 58(4) shall use existing channels of communication.
Article 115
Coordination and cooperation arrangements
Under those arrangements additional tasks may be entrusted to the consolidating supervisor and procedures for the decision-making process and for cooperation with other competent authorities, may be specified.
Article 116
Colleges of supervisors
EBA shall contribute to promoting and monitoring the efficient, effective and consistent functioning of colleges of supervisors referred to in this Article in accordance with Article 21 of Regulation (EU) No 1093/2010. To that end, EBA shall participate as appropriate and shall be considered to be a competent authority for that purpose.
Colleges of supervisors shall provide a framework for the consolidating supervisor, EBA and the other competent authorities concerned to carry out the following tasks:
exchanging information between each other and with EBA in accordance with Article 21 of Regulation (EU) No 1093/2010;
agreeing on voluntary entrustment of tasks and voluntary delegation of responsibilities where appropriate;
determining supervisory examination programmes referred to in Article 99 based on a risk assessment of the group in accordance with Article 97;
increasing the efficiency of supervision by removing unnecessary duplication of supervisory requirements, including in relation to the information requests referred to in Article 114 and Article 117(3);
consistently applying the prudential requirements under this Directive and under Regulation (EU) No 575/2013 across all entities within a group of institutions without prejudice to the options and discretions available in Union law;
applying Article 112(1)(c) taking into account the work of other forums that may be established in that area.
EBA shall submit those draft regulatory technical standards to the Commission by 31 December 2014.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
EBA shall submit those draft implementing technical standards to the Commission by 31 December 2014.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Féadfaidh údarás inniúil an Bhallstáit ina bhfuil cuideachta shealbhaíochta airgeadais nó cuideachta shealbhaíochta airgeadais mheasctha bunaithe, ar cuideachta í a formheasadh i gcomhréir le hAirteagal 21a, a bheith rannpháirteach sa choláiste ábhartha maoirseoirí.
In the event of a disagreement between competent authorities on the functioning of supervisory colleges, any of the competent authorities concerned may refer the matter to EBA and request its assistance in accordance with Article 19 of Regulation (EU) No 1093/2010.
EBA may also assist the competent authorities in the event of a disagreement concerning the functioning of supervisory colleges under this Article on its own initiative in accordance with the second subparagraph of Article 19(1) of that Regulation.
Airteagal 116a
Inrochtaineacht faisnéise ar an bpointe rochtana aonair Eorpach
Ón 10 Eanáir 2030, áiritheoidh na Ballstáit go ndéanfar an fhaisnéis dá dtagraítear in Airteagal 68(1) agus (2) agus Airteagal 131(12) den Treoir seo inrochtana, ar an bpointe rochtana aonair Eorpach (ESAP) arna bhunú faoi Rialachán (AE) 2023/2859 ó Pharlaimint na hEorpa agus ón gComhairle ( 19 ). Chun na críche sin, is é an t-údarás inniúil nó an t-údarás ainmnithe a bheidh sa chomhlacht bailiúcháin mar a shainmhínítear in Airteagal 2, pointe (2), den Rialachán sin.
Áiritheoidh na Ballstáit go gcomhlíonfar leis an bhfaisnéis na ceanglais seo a leanas:
déanfar an fhaisnéis a thíolacadh i bhformáid ónar féidir sonraí a asbhaint mar a shainmhínítear in Airteagal 2, pointe (3), de Rialachán (AE) 2023/2859;
beidh na meiteashonraí seo a leanas ag gabháil leis an bhfaisnéis:
ainmneacha uile an duine nádúrtha nó na hinstitiúide lena mbaineann an fhaisnéis;
i gcás ina bhfuil sé ar fáil, aitheantóir eintitis dhlítheanaigh na hinstitiúide, mar a shonraítear de bhun Airteagal 7(4), pointe (b), de Rialachán (AE) 2023/2859;
an cineál faisnéise, mar a aicmítear de bhun Airteagal 7(4), pointe (c), den Rialachán sin;
léiriú ar cé acu atá nó nach bhfuil sonraí pearsanta san fhaisnéis.
Article 117
Cooperation obligations
The competent authorities shall cooperate with EBA for the purposes of this Directive and Regulation (EU) No 575/2013, in accordance with Regulation (EU) No 1093/2010.
The competent authorities shall provide EBA with all information necessary to carry out its duties under this Directive, under Regulation (EU) No 575/2013, and under Regulation (EU) No 1093/2010, in accordance with Article 35 of Regulation (EU) No 1093/2010.
Information referred to in the first subparagraph shall be regarded as essential if it could materially influence the assessment of the financial soundness of an institution or financial institution in another Member State.
In particular, consolidating supervisors of EU parent institutions and institutions controlled by EU parent financial holding companies or EU parent mixed financial holding companies shall provide the competent authorities in other Member States who supervise subsidiaries of those parent undertakings with all relevant information. In determining the extent of relevant information, the importance of those subsidiaries within the financial system in those Member States shall be taken into account.
The essential information referred to in the first subparagraph shall include, in particular, the following items:
identification of the group's legal structure and the governance structure including organisational structure, covering all regulated entities, non-regulated entities, non-regulated subsidiaries and significant branches belonging to the group, the parent undertakings, in accordance with Article 14(3), Article 74(1) and Article 109(2), and of the competent authorities of the regulated entities in the group;
procedures for the collection of information from the institutions in a group, and the checking of that information;
adverse developments in institutions or in other entities of a group, which could seriously affect the institutions;
significant penalties and exceptional measures taken by competent authorities in accordance with this Directive, including the imposition of a specific own fund requirement under Article 104 and the imposition of any limitation on the use of the Advanced Measurement Approach for the calculation of the own funds requirements under Article 312(2) of Regulation (EU) No 575/2013.
The competent authorities may refer to EBA any of the following situations:
where a competent authority has not communicated essential information;
where a request for cooperation, in particular to exchange relevant information, has been rejected or has not been acted upon within a reasonable time.
Without prejudice to Article 258 TFEU, EBA may act in accordance with the powers conferred on it under Article 19 of Regulation (EU) No 1093/2010.
EBA may also assist the competent authorities in developing consistent cooperation practices on its own initiative in accordance with the second subparagraph of Article 19(1) of that Regulation.
The competent authorities concerned shall, before taking a decision, consult each other with regard to the following items, ►C2 where such a decision is of importance for other competent authorities' supervisory tasks: ◄
changes in the shareholder, organisational or management structure of credit institutions in a group, which require the approval or authorisation of competent authorities; and
significant penalties or exceptional measures taken by competent authorities, including the imposition of a specific own funds requirement under Article 104 and the imposition of any limitation on the use of the advances measurement approaches for the calculation of the own funds requirements under Article 312(2) of Regulation (EU) No 575/2013.
For the purposes of point (b), the consolidating supervisor shall always be consulted.
However, a competent authority may decide not to consult other competent authorities in cases of urgency or where such consultation could jeopardise the effectiveness of its decision. In such cases, the competent authority shall, without delay, inform the other competent authorities after taking its decision.
Féadfaidh ÚBE cúnamh a thabhairt do na húdaráis inniúla i gcás easaontú faoi chomhordú gníomhaíochtaí maoirseachta faoin Airteagal seo ar a thionscnamh féin i gcomhréir leis an dara fomhír d'Airteagal 19(1) de Rialachán (AE) Uimh. 1093/2010.
Article 118
Checking information concerning entities in other Member States
Where, in applying this Directive and Regulation (EU) No 575/2013, the competent authorities of one Member State wish in specific cases to check the information concerning an institution, a financial holding company, a mixed financial holding company, a financial institution, an ancillary services undertaking, a mixed-activity holding company, a subsidiary as referred to in Article 125 or a subsidiary as referred to in Article 119(3), situated in another Member State, they shall ask the competent authorities of that other Member State to have that check carried out. The authorities which receive such a request shall, within the framework of their competence, act upon it either by carrying out the check themselves, by allowing the authorities who made the request to carry it out, or by allowing an auditor or expert to carry it out. The competent authority which made the request may, if it so wishes, participate in the check where it does not carry out the check itself.
Article 119
Inclusion of holding companies in consolidated supervision
Article 120
Supervision of mixed financial holding companies
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010.
Article 121
Qualification of directors
Member States shall require that the members of the management body of a financial holding company or mixed financial holding company be of sufficiently good repute and possess sufficient knowledge, skills and experience as referred to in Article 91(1) to perform those duties, taking into account the specific role of a financial holding company or mixed financial holding company.
Article 122
Requests for information and inspections
Article 123
Supervision
Article 124
Exchange of information
Where the competent authorities of the Member State in which a parent undertaking is situated do not themselves exercise supervision on a consolidated basis pursuant to Article 111, they may be invited by the competent authorities responsible for exercising such supervision to ask the parent undertaking for any information which would be relevant for the purposes of supervision on a consolidated basis and to transmit it to those authorities.
Similarly, Member States shall authorise their competent authorities to exchange the information referred to in Article 122 on the understanding that the collection or possession of information does not imply that the competent authorities play a supervisory role in relation to the mixed-activity holding company and those of its subsidiaries which are not credit institutions, or to subsidiaries as referred to in Article 119(3).
Article 125
Cooperation
I gcás, de bhun Airteagal 111 den Treoir seo, nach ionann an maoirseoir comhdhlúthaithe de chuid grúpa ina bhfuil máthairchuideachta shealbhaíochta airgeadais mheasctha agus an comhordaitheoir a cinneadh i gcomhréir le hAirteagal 10 de Threoir 2002/87/CE, comhoibreoidh an maoirseoir comhdhlúthaithe agus an comhordaitheoir chun críche chur i bhfeidhm na Treorach seo agus Rialachán (AE) Uimh. 575/2013 ar bhonn comhdhlúite. D'fhonn comhar éifeachtach a éascú agus a bhunú, beidh socruithe scríofa comhordaithe comhoibrithe i bhfeidhm ag an maoirseoir comhdhlúthaithe agus ag an gcomhordaitheoir.
Article 126
Penalties
In accordance with Chapter 1, Section IV of this Title, Member States shall ensure that administrative penalties or other administrative measures aiming to end observed breaches or the causes of such breaches may be imposed on financial holding companies, mixed financial holding companies, and mixed-activity holding companies, or their effective managers, that breach laws, regulations or administrative provisions transposing this Chapter.
Article 127
Assessment of equivalence of third countries' consolidated supervision
The assessment shall be carried out by the competent authority which would be responsible for consolidated supervision if paragraph 3 were to apply, at the request of the parent undertaking or of any of the regulated entities authorised in the Union or on its own initiative. That competent authority shall consult the other competent authorities involved.
The competent authority carrying out the assessment referred to in the first subparagraph of paragraph 1 shall take into account any such guidance. For that purpose, the competent authority shall consult EBA before adopting a decision.
Those supervisory techniques shall, after consulting the other competent authorities involved, be agreed upon by the competent authority which would be responsible for consolidated supervision.
Competent authorities may in particular require the establishment of a financial holding company or mixed financial holding company which has its head office in the Union, and apply the provisions on consolidated supervision to the consolidated position of that financial holding company or the consolidated position of the institutions of that mixed financial holding company.
The supervisory techniques shall be designed to achieve the objectives of consolidated supervision as set out in this Chapter and shall be notified to the other competent authorities involved, to EBA and to the Commission.
CHAPTER 4
Capital Buffers
Article 128
Definitions
For the purpose of this Chapter, the following definitions shall apply:
“capital conservation buffer” means the own funds that an institution is required to maintain in accordance with Article 129;
“institution-specific countercyclical capital buffer” means the own funds that an institution is required to maintain in accordance with Article 130;
“G-SII buffer” means the own funds that are required to be maintained in accordance with Article 131(4);
“O-SII buffer” means the own funds that may be required to be maintained in accordance with Article 131(5);
“systemic risk buffer” means the own funds that an institution is or may be required to maintain in accordance with Article 133;
“combined buffer requirement” means the total Common Equity Tier 1 capital required to meet the requirement for the capital conservation buffer extended by the following, as applicable:
an institution-specific countercyclical capital buffer;
a G-SII buffer;
an O-SII buffer;
a systemic risk buffer;
“countercyclical buffer rate” means the rate that institutions must apply in order to calculate their institution-specific countercyclical capital buffer, and that is set in accordance with Article 136, Article 137 or by a relevant third-country authority, as the case may be;
“domestically authorised institution” means an institution that has been authorised in the Member State for which a particular designated authority is responsible for setting the countercyclical buffer rate;
“buffer guide” means a benchmark buffer rate calculated in accordance with Article 135(1).
Ní úsáidfidh institiúidí caipiteal Gnáthchothromas Leibhéal 1 a choimeádtar chun an ceanglas maoláin chomhcheangailte, dá dtagraítear i bpointe (6) den chéad mhír den Airteagal seo, a chomhlíonadh chun aon cheann de na ceanglais a leagtar amach i bpointí (a), (b) agus (c) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, na ceanglais cistí dílse breise a fhorchuirtear de bhun Airteagal 104a den Treoir seo chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh, agus an treoir arna cur in iúl i gcomhréir le hAirteagal 104b den Treoir seo chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh a chomhlíonadh.
Ní úsáidfidh institiúidí caipiteal Gnáthchothromas Leibhéal 1 a choimeádtar chun ceann de ghnéithe an cheanglais maoláin chomhcheangailte a chomhlíonadh chun gnéithe infheidhme eile den cheanglas maoláin chomhcheangailte sin a chomhlíonadh.
‘Ní úsáidfidh institiúidí caipiteal Gnáthchothromas Leibhéal 1 a choimeádtar chun an ceanglas maoláin chomhcheangailte, dá dtagraítear i bpointe (6) den chéad mhír den Airteagal seo, a chomhlíonadh chun ceanglais na gcomhpháirteanna rioscabhunaithe a leagtar amach in Airteagail 92a agus 92b de Rialachán (AE) Uimh. 575/2013 agus in Airteagail 45c agus 45d de Threoir 2014/59/AE a chomhlíonadh.
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Airteagal 129
Ceanglas maidir le caipiteal maolánach caomhantais a choimeád
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Airteagal 130
Ceanglas maidir le cúlchiste fritimthriallach institiúidsonrach a choimeád
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Article 131
Global and other systemically important institutions
Beidh aon cheann díobh seo a leanas ina G-SIInna:
grúpa a mbeidh máthairinstitiúid AE, máthairchuideachta shealbhaíochta airgeadais AE nó máthairchuideachta shealbhaíochta airgeadais mheasctha AE i gceannas air; nó
institiúid nach fochuideachta máthairinstitiúide AE, fochuideachta máthairchuideachta shealbhaíochta airgeadais AE ná fochuideachta máthairchuideachta shealbhaíochta airgeadais mheasctha AE í.
Féadfaidh O-SIInna a bheith ina n-institiúid nó ina ngrúpa ar a bhfuil máthairinstitiúid AE, máthairchuideachta shealbhaíochta airgeadais AE, máthairchuideachta shealbhaíochta airgeadais mheasctha AE, ar a bhfuil máthairinstitiúid i mBallstát, máthairchuideachta shealbhaíochta airgeadais i mBallstát nó máthairchuideachta shealbhaíochta airgeadais mheasctha i mBallstát, i gceannas.
The identification methodology for G-SIIs shall be based on the following categories:
size of the group;
interconnectedness of the group with the financial system;
substitutability of the services or of the financial infrastructure provided by the group;
complexity of the group;
cross-border activity of the group, including cross border activity between Member States and between a Member State and a third country.
Each category shall receive an equal weighting and shall consist of quantifiable indicators.
The methodology shall produce an overall score for each entity as referred to in paragraph 1 assessed, which allows G-SIIs to be identified and allocated into a sub-category as described in paragraph 9.
Is ar na catagóirí seo a leanas a bheidh modheolaíocht an tsainaitheantais do G-SIInna bunaithe:
na catagóirí dá dtagraítear i bpointí (a) go (d) de mhír 2 den Airteagal seo;
gníomhaíocht trasteorann an ghrúpa, gan gníomhaíochtaí an ghrúpa ar fud na mBallstát rannpháirteach a áireamh dá dtagraítear in Airteagal 4 de Rialachán (AE) Uimh. 806/2014 ó Pharlaimint na hEorpa agus ón gComhairle ( 20 ).
Beidh ualú comhionann ag gach catagóir agus beidh sé comhdhéanta de tháscairí inchainníochtúla. I gcás na gcatagóirí dá dtagraítear i bpointe (a) den chéad fhomhír den mhír seo, is ionann na táscairí agus na táscairí comhfhreagracha arna gcinneadh de bhun mhír 2.
Déanfaidh an mhodheolaíocht bhreise sainaitheantais scór foriomlán breise a sholáthar do gach eintiteas dá dtagraítear i mír 1 ar a ndearnadh measúnú, ar dá bhonn a fhéadfaidh údaráis inniúla nó údaráis ainmnithe ceann de na bearta a ghlacadh dá dtagraítear i bpointe (c) de mhír 10.
O-SIIs shall be identified in accordance with paragraph 1. Systemic importance shall be assessed on the basis of at least any of the following criteria:
size;
importance for the economy of the Union or of the relevant Member State;
significance of cross-border activities;
interconnectedness of the institution or group with the financial system.
Déanfaidh ÚBE, tar éis dó dul i gcomhairle le BERS, treoirlínte a eisiúint, i gcomhréir le hAirteagal 16 de Rialachán (AE) Uimh. 1093/2010, faoin 1 Eanáir 2015 maidir leis na critéir d'fhonn na coinníollacha a chinneadh chun an mhír seo a chur i bhfeidhm i dtaca le measúnú a dhéanamh ar O-SIInna. Cuirfear san áireamh sna treoirlínte sin na creataí idirnáisiúnta d'institiúidí intíre a bhfuil tábhacht shistéamach leo agus sainiúlachtaí náisiúnta agus sainiúlachtaí an Aontais.
Tabharfaidh ÚBE, tar éis dó dul i gcomhairle le BERS, tuairisc don Choimisiún faoin 31 Nollaig 2020 maidir leis an modheolaíocht iomchuí i dtaca le dearadh agus calabrú an ráta mhaolánaigh i gcás O-SII.
Laistigh de 6 seachtaine ón bhfógra dá dtagraítear i mír 7 den Airteagal seo a fháil, tabharfaidh BERS tuairim don Choimisiún cibé acu a mheastar gur iomchuí nó nach iomchuí maolán O-SII. Ina theannta sin, féadfaidh ÚEB a thuairim faoin maolán a thabhairt don Choimisiún i gcomhréir le hAirteagal 34(1) de Rialachán (AE) Uimh. 1093/2010.
Tráth nach déanaí 3 trí mhí ó chuirfidh BERS an fógra dá dtagraítear i mír 7 chuig an gCoimisiún, déanfaidh an Coimisiún — á thabhairt san áireamh dó measúnú BERS agus ÚBE más ábhartha, agus más dóigh leis nach bhfágfaidh maolán O-SII drochiarmhairt dhíréireach ar chóras airgeadais na mBallstát eile, go hiomlán nó i bpáirt, ná ar an Aontas ina iomláine ina bhfoirmeoidh nó ina gcruthóidh sé constaic roimh dhea-fheidhmiú an mhargaidh inmheánaigh —déanfaidh sé gníomh a ghlacadh lena n-údaraítear don údarás inniúil nó don údarás ainmnithe an beart atá beartaithe a ghlacadh.
When requiring an O-SII buffer to be maintained the competent authority or the designated authority shall comply with the following:
the O-SII buffer must not entail disproportionate adverse effects on the whole or parts of the financial system of other Member States or of the Union as a whole forming or creating an obstacle to the functioning of the internal market;
the O-SII buffer must be reviewed by the competent authority or the designated authority at least annually.
Sula ndéantar maolán O-SII a shocrú nó a athshocrú, tabharfaidh an t-údarás inniúil nó an t-údarás ainmnithe fógra do BERS mí amháin roimh fhoilsiú an chinnidh dá dtagraítear i mír 5 agus tabharfaidh sé fógra do BERS 3 mhí roimh fhoilsiú chinneadh an údaráis inniúil nó an údaráis ainmnithe dá dtagraítear i mír 5a. Cuirfidh BERS fógraí den sórt sin ar aghaidh chuig an gCoimisiún, chuig ÚBE agus chuig údaráis inniúla agus údaráis ainmnithe na mBallstát lena mbaineann gan mhoill. Leagfar amach sna fógraí den sórt sin ar an méid seo a leanas:
the justification for why the O-SII buffer is considered likely to be effective and proportionate to mitigate the risk;
an assessment of the likely positive or negative impact of the O-SII buffer on the internal market, based on information which is available to the Member State;
the O-SII buffer rate that the Member State wishes to set.
Gan dochar d'Airteagal 133 agus do mhír 5 den Airteagal seo, i gcás inar fochuideachta de G-SII nó de O-SII é O-SII, ar institiúid nó grúpa é ar a bhfuil máthairinstitiúid AE i gceannas, agus atá faoi réir mhaolán O-SII ar bhonn comhdhlúite, ní bheidh an maolán a bhfuil feidhm aige ar bhonn aonair nó ar bhonn fo-chomhdhlúite maidir le O-SII níos mó ná pé acu is lú:
suim an ráta mhaolánaigh is airde i gcás G-SII nó O-SII i dtaca leis an ráta maolánach is infheidhme maidir leis an ngrúpa ar bhonn comhdhlúite agus 1 % de mhéid iomlán na neamhchosanta ar riosca arna ríomh i gcomhréir le hAirteagal 92(3) de Rialachán (AE) Uimh. 575/2013; agus
3 % de mhéid iomlán na neamhchosanta ar riosca arna ríomh i gcomhréir le hAirteagal 92(3) de Rialachán (AE) Uimh. 575/2013, nó an ráta a d'údaraigh an Coimisiún le cur i bhfeidhm ar an ngrúpa ar bhonn comhdhlúite i gcomhréir le mír 5a den Airteagal seo.
Gan dochar do mhíreanna 1 agus 9, agus é ag úsáid na bhfochatagóirí agus na scoithscór dá dtagraítear i mír 9, agus breithiúnas iontaofa maoirseachta á thabhairt aige, féadfaidh an t-údarás inniúil nó an t-údarás ainmnithe an méid seo a leanas a dhéanamh:
G-SII a athdháileadh ó fhochatagóir níos ísle go fochatagóir níos airde;
eintiteas dá dtagraítear i mír 1 ag a bhfuil scór foriomlán dá dtagraítear i mír 2 atá níos ísle ná scoithscór na fochatagóire is ísle a leithdháileadh ar an bhfochatagóir sin nó ar fhochatagóir níos airde, rud a fhágann go ndéanfar é a ainmniú mar G-SII;
agus an Sásra Réitigh Aonair á chur san áireamh, ar bhonn an scóir fhoriomláin breise dá dtagraítear i mír 2a, G-SII a athdháileadh ó fhochatagóir níos airde go fochatagóir níos ísle.
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Déanfaidh an t-údarás inniúil nó an t-údarás ainmnithe sainaithint G-SIInna agus O-SIInna agus leithdháileadh G-SII ar na fochatagóirí faoi seach a athbhreithniú uair sa bhliain, agus tuairisceoidh sé an toradh don institiúid lena mbaineann a bhfuil tábhacht shistéamach léi, do BERS a chuirfidh na torthaí ar aghaidh chuig an gCoimisiún agus chuig ÚEB gan mhoill. Cuirfidh an t-údarás inniúil nó an t-údarás ainmnithe an liosta nuashonraithe de na hinstitiúidí arna sainaithint a bhfuil tábhacht shistéamach leo ar fáil don phobal agus an fhochatagóir ar a leithdháiltear gach G-SII arna shainaithint.
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I gcás inar mhó suim an ráta mhaolánaigh um priacal sistéamach arna ríomh chun críocha mhír 10, 11 nó 12 d'Airteagal 133 agus an ráta maolánach O-SII nó ráta maolánach G-SII a bhfuil an institiúid chéanna faoina réir, ná 5 %, beidh feidhm ag an nós imeachta a leagtar amach i mír 5a den Airteagal seo.
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Cuirfidh ÚBE na dréachtchaighdeáin theicniúla rialála sin faoi bhráid an Choimisiúin faoin 30 Meitheamh 2014.
Tarmligtear an chumhacht chuig an gCoimisiún na caighdeáin theicniúla rialála dá dtagraítear sa mhír seo a ghlacadh i gcomhréir le hAirteagal 10 go hAirteagal 14 de Rialachán (AE) Uimh. 1093/2010.
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Airteagal 133
Ceanglas maidir le maolán um priacal sistéamach a chothabháil
Ríomhfaidh na hinstitiúidí an maolán um priacal sistéamach mar seo a leanas:
i gcás:
BSR = an maolán um priacal sistéamach
rT = an ráta maolánach is infheidhme maidir le méid iomlán na neamhchosanta ar riosca d'institiúid;
ET = méid iomlán na neamhchosanta ar riosca d'institiúid arna ríomh i gcomhréir le hAirteagal 92(3) de Rialachán (AE) Uimh. 575/2013;
i = an t-innéacs lena gcuirtear fothacar risíochtaí in iúl dá dtagraítear i mír 5;
ri = an ráta maolánach is infheidhme i dtaca le méid na neamhchosanta ar riosca maidir le fothacar risíochtaí i; agus
Ei = méid na neamhchosanta ar riosca d'institiúid maidir le fothacar risíochtaí i, arna ríomh i gcomhréir le hAirteagal 92(3) de Rialachán (AE) Uimh. 575/2013
Féadfaidh go mbeidh feidhm ag maolán um priacal sistéamach ar an méid seo a leanas:
gach risíocht atá lonnaithe sa Bhallstát a shocraíonn an maolán sin;
na risíochtaí earnála seo a leanas atá lonnaithe sa Bhallstát a shocraíonn an maolán sin:
gach risíocht mhiondíola ar dhaoine nádúrtha arna hurrú le réadmhaoin chónaithe;
gach risíocht ar dhaoine dlítheanacha arna hurrú le morgáistí ar réadmhaoin tráchtála dhochorraithe;
gach risíocht ar dhaoine dlítheanacha cé is moite díobh siúd a shonraítear i bpointe (ii);
gach risíocht ar dhaoine nádúrtha cé is moite díobh siúd a shonraítear i bpointe (i);
gach risíocht atá lonnaithe i mBallstáit eile, faoi réir mhíreanna 12 agus 15;
risíochtaí earnála, mar a shainítear i bpointe (b) den mhír seo iad, atá lonnaithe i mBallstáit eile amháin lena bhféadfar aitheantas a thabhairt do ráta maolánach arna shocrú ag Ballstát eile i gcomhréir le hAirteagal 134;
risíochtaí atá lonnaithe i dtríú tíortha;
fothacair d'aon cheann de na catagóirí neamhchosanta a aithnítear i bpointe (b).
Agus é á chur de cheangal maolán um priacal sistéamach a choimeád comhlíonfaidh an t-údarás inniúil nó an t-údarás ainmnithe an méid seo a leanas:
ní bheidh éifeachtaí díobhálacha díréireacha i gceist leis an maolán um priacal sistéamach do chóras airgeadais Ballstát eile i bpáirt nó ina iomláine nó do chóras airgeadais Ballstát de chuid an Aontais ina iomláine ina bhfoirmeoidh nó ina gcruthóidh sé constaic i gcoinne fheidhmiú ceart an mhargaidh inmheánaigh;
déanfaidh an t-údarás inniúil nó an t-údarás ainmnithe an maolán um priacal sistéamach a athbhreithniú ar a laghad gach re bliain;
ní bhainfear úsáid as an maolán um priacal sistéamach chun aghaidh a thabhairt ar na rioscaí a chumhdaítear le hAirteagal 130 agus le hAirteagal 131.
I gcás gur fochuideachta a bhfuil a máthairghnóthas lonnaithe i mBallstát eile í an institiúid a bhfuil feidhm ag ráta maolánach um priacal sistéamach amháin nó níos mó ina leith, tabharfaidh an t-údarás inniúil nó an t-údarás ainmnithe fógra d'údaráis an Bhallstáit sin.
I gcás ina mbeidh feidhm ag ráta maolánach um priacal sistéamach maidir le risíochtaí atá lonnaithe i dtríú tíortha, tabharfaidh an t-údarás inniúil nó an t-údarás ainmnithe, de réir mar is infheidhme, fógra do BERS. Cuirfidh BERS fógraí den sórt sin ar aghaidh chuig údaráis mhaoirseachta na dtríú tíortha sin gan mhoill.
Leagfar amach sna fógraí den sórt sin t an méid seo a leanas:
na priacail mhacrastuamachta nó na priacail shistéamacha sa Bhallstát;
na cúiseanna le méid na bpriacal macrastuamachta nó sistéamach a bheith ina mbagairt ar chobhsaíocht an chórais airgeadais ar an leibhéal náisiúnta lena dtugtar bonn cirt leis an ráta maolánach um priacal sistéamach;
an bonn cirt lena meastar gur dóigh go mbeidh an maolán um priacal sistéamach éifeachtach comhréireach chun an riosca a mhaolú;
measúnú ar thionchar dóchúil dearfach nó diúltach an mhaoláin um priacal sistéamach ar an margadh inmheánach, bunaithe ar fhaisnéis atá ar fáil don Bhallstát;
an ráta nó na rátaí maolánacha um priacal sistéamach a bheartaíonn an t-údarás inniúil nó an t-údarás ainmnithe, de réir mar is infheidhme, a fhorchur agus na risíochtaí a mbeidh feidhm ag na rátaí ina leith agus na hinstitiúidí a bheidh faoi réir na gceanglas i ndáil leis na rátaí sin;
i gcás ina bhfuil feidhm ag an ráta maolánach um priacal sistéamach maidir le gach risíocht, beidh bonn cirt leis an bhfáth a bhfuil an t-údarás den tuairim nach dúbláil é maolán um priacal sistéamach ar fheidhmiú mhaolán O-SII dá bhforáiltear in Airteagal 131.
I gcás, mar thoradh ar an gcinneadh an ráta maolánach um priacal sistéamach a shocrú, ina mbeidh laghdú nó nach mbeidh aon athrú ar an ráta maolánach a socraíodh roimhe sin, ní dhéanfaidh an t-údarás inniúil ná an t-údarás ainmnithe, de réir mar is infheidhme, ach an mhír seo a chomhlíonadh.
Chun críocha na míre seo, ní chuirfear san áireamh sa tairseach 3 % an t-aitheantas a thugtar do ráta maolánach um priacal sistéamach arna shocrú ag Ballstát eile i gcomhréir le hAirteagal 134.
Más tuairim dhiúltach í an tuairim a fhaightear ón gCoimisiún, déanfaidh údarás inniúil nó údarás ainmnithe, de réir mar is infheidhme, an Bhallstáit a shocraíonn an maolán um priacal sistéamach sin an tuairim a chomhlíonadh nó cúiseanna a thabhairt gan déanamh amhlaidh.
I gcás gur fochuideachta a bhfuil a máthairghnóthas lonnaithe i mBallstát eile í institiúid a bhfuil feidhm ag ráta maolánach um priacal sistéamach amháin nó níos mó ina leith, iarrfaidh an t-údarás inniúil nó an t-údarás ainmnithe san fhógra a cuireadh isteach i gcomhréir le mír 9 moladh ón gCoimisiún agus ó BERS.
Tabharfaidh an Coimisiún agus BERS araon a moladh ar fáil laistigh de 6 seachtaine tar éis an fógra a fháil.
I gcás nach n-aontaíonn údaráis na fochuideachta agus na máthairchuideachta faoin ráta nó na rátaí maolánacha um priacal sistéamach is infheidhme i leith na hinstitiúide sin agus i gcás moladh diúltach a fháil ón gCoimisiún agus ó BERS, féadfaidh an t-údarás inniúil nó an t-údarás ainmnithe, de réir mar is infheidhme, an t-ábhar a chuir faoi bhráid ÚBE agus a chúnamh a lorg i gcomhréir le hAirteagal 19 de Rialachán (AE) Uimh. 1093/2010. Cuirfear an cinneadh ráta nó rátaí maolánacha um priacal sistéamach a shocrú maidir leis na risíochtaí sin ar fionraí go dtí go mbeidh cinneadh glactha ag ÚBE.
Laistigh de 6 seachtaine tar éis an fógra dá dtagraítear i mír 9 den Airteagal seo a fháil, tabharfaidh BERS tuairim don Choimisiún cibé acu a mheastar gur iomchuí nó nach iomchuí an maolán um priacal sistéamach. Ina theannta sin, féadfaidh ÚBE a thuairim faoin maolán um priacal sistéamach a thabhairt don Choimisiún i gcomhréir le hAirteagal 34(1) de Rialachán (AE) Uimh. 1093/2010.
Laistigh de thrí mhí tar éis an fógra dá dtagraítear i mír 9 a fháil, glacfaidh an Coimisiún gníomh lena n-údaraítear an t-údarás inniúil nó an t-údarás ainmnithe, de réir mar is infheidhme, an beart atá beartaithe a ghlacadh, agus measúnú BERS agus ÚBE á gcur san áireamh, más ábhartha, agus má tá sé sásta nach bhfuil éifeachtaí díobhálacha i gceist le ráta nó rátaí maolánacha um priacal sistéamach do chóras airgeadais Ballstát eile i bpáirt nó ina iomláine nó do chóras airgeadais Ballstáit de chuid an Aontais ina iomláine ina bhfoirmeoidh nó ina gcruthóidh sé constaic i gcoinne dhea-fheidhmiú an mhargaidh inmheánaigh.
Tabharfaidh gach údarás inniúil, nó údarás ainmnithe, de réir mar is infheidhme, fógra maidir le socrú nó athshocrú ceann amháin nó níos mó de na rátaí maolánacha um priacal sistéamach trína fhoilsiú ar an suíomh gréasáin iomchuí. Áireofar san fhoilsiú sin an fhaisnéis seo a leanas ar a laghad:
an ráta nó na rátaí maolánacha um priacal sistéamach;
na hinstitiúidí lena mbaineann an maolán um priacal sistéamach;
na risíochtaí lena mbaineann an ráta nó na rátaí maolánacha um priacal sistéamach;
bonn cirt leis an ráta nó na rátaí maolánacha um priacal sistéamach a shocrú nó a athshocrú;
an dáta óna gcuirfidh na hinstitiúidí i bhfeidhm an maolán um priacal sistéamach a shocrú nó a athshocrú; agus
ainmneacha na dtíortha ina dtugtar aitheantas sa mhaolán um priacal sistéamach do na risíochtaí atá lonnaithe sna tíortha sin.
I gcás ina bhféadfaidh foilseachán na faisnéise dá dtagraítear i bpointe (d) den chéad fhomhír cobhsaíocht an chórais airgeadais a chur i mbaol, ní chuirtear an fhaisnéis san áireamh san fhoilseachán.
Más rud é go bhfágann cur chun feidhme na srianta ar dháileacháin nach sásúil an dul chun cinn a dhéantar i dtaobh Chaipiteal Gnáthchothromas Leibhéal 1 de chuid na hinstitiúide, i bhfianaise an riosca ábhartha shistéamaigh, féadfaidh na húdaráis inniúla bearta breise a ghlacadh i gcomhréir le hAirteagal 64.
Airteagal 134
Aitheantas a thabhairt do ráta maolánach um priacal sistéamach
Article 135
ESRB guidance on setting countercyclical buffer rates
The ESRB may give, by way of recommendations in accordance with Article 16 of Regulation (EU) No 1092/2010, guidance to authorities designated by Member States under Article 136(1) on setting countercyclical buffer rates, including the following:
principles to guide designated authorities when exercising their judgment as to the appropriate countercyclical buffer rate, ensure that authorities adopt a sound approach to relevant macro-economic cycles and promote sound and consistent decision-making across Member States;
general guidance on:
the measurement and calculation of the deviation from long term trends of ratios of credit to gross domestic product (GDP);
the calculation of buffer guides required by Article 136(2);
guidance on variables that indicate the build-up of system-wide risk associated with periods of excessive credit growth in a financial system, in particular the relevant credit-to-GDP ratio and its deviation from the long-term trend, and on other relevant factors, including the treatment of economic developments within individual sectors of the economy, that should inform the decisions of designated authorities on the appropriate countercyclical buffer rate under Article 136;
guidance on variables, including qualitative criteria, that indicate that the buffer should be maintained, reduced or fully released.
Article 136
Setting countercyclical buffer rates
Each designated authority shall calculate for every quarter a buffer guide as a reference to guide its exercise of judgment in setting the countercyclical buffer rate in accordance with paragraph 3. The buffer guide shall reflect, in a meaningful way, the credit cycle and the risks due to excess credit growth in the Member State and shall duly take into account specificities of the national economy. It shall be based on the deviation of the ratio of credit-to-GDP from its long-term trend, taking into account, inter alia:
an indicator of growth of levels of credit within that jurisdiction and, in particular, an indicator reflective of the changes in the ratio of credit granted in that Member State to GDP;
any current guidance maintained by the ESRB in accordance with Article 135(1)(b).
Déanfaidh gach údarás ainmnithe measúnú ar a dhéine atá an riosca timthriallach sistéamach ráta agus a iomchuí atá an ráta frithimthriallach maolánach dá Bhallstát gach ráithe agus an ráta frithimthriallach maolánach a shocrú nó a choigeartú de réir mar is gá. Agus é sin á dhéanamh aige, cuirfidh gach údarás ainmnithe an méid seo a leanas san áireamh:
the buffer guide calculated in accordance with paragraph 2;
any current guidance maintained by the ESRB in accordance with Article 135(1)(a), (c) and (d) and any recommendations issued by the ESRB on the setting of a buffer rate;
other variables that the designated authority considers relevant for addressing cyclical systemic risk.
Foilseoidh gach údarás ainmnithe ar bhonn ráithiúil ar a laghad an fhaisnéis seo a leanas ar a shuíomh idirlín:
an ráta fritimthriallach maolánach is infheidhme;
an cóimheas ábhartha creidmheas-go-OTI agus an claonadh atá aige ón treocht fhadtéarmach;
an treoir a thugtar maidir le maolán arna ríomh i gcomhréir le mír 2;
bonn cirt leis an ráta maolánach sin;
i gcás ina méadaítear an ráta maolánach, an dáta óna gcuirfidh na hinstitiúidí an ráta méadaithe maolánach sin i bhfeidhm chun críocha a gcúlchiste fritimthriallach institiúidsonrach a ríomh;
más dáta ar lú ná 12 mhí tar éis dháta an fhoilsithe faoin mír seo é an dáta dá dtagraítear i bpointe (e), déanfar tagairt do na himthosca eisceachtúla ina dtugtar údar leis an sprioc-am níos giorra chun iarratas a dhéanamh;
i gcás ina laghdaítear an ráta maolánach, an tréimhse tháscach a meastar nach dtiocfaidh méadú ar an ráta maolánach lena linn, maille le bonn cirt leis an tréimhse sin.
Déanfaidh na húdaráis ainmnithe gach beart réasúnach chun uainiú an fhoilsithe sin a chomhordú.
Tabharfaidh na húdaráis ainmnithe fógra faoi gach athrú ar an ráta fritimthriallach maolánach agus an fhaisnéis is gá mar a shonraítear i bpointí (a) go (g) den chéad fhomhír do BERS. Foilseoidh BERS ar a shuíomh gréasáin gach ráta maolánach den sórt sin ar tugadh fógra ina leith agus gach faisnéis ghaolmhar.
Article 137
Recognition of countercyclical buffer rates in excess of 2,5 %
Where a designated authority in accordance with paragraph 1 of this Article recognises a buffer rate in excess of 2,5 % of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013, it shall announce that recognition by publication on its website. The announcement shall include at least the following information:
the applicable countercyclical buffer rate;
the Member State or third countries to which it applies;
where the buffer rate is increased, the date from which the institutions authorised in the Member State of the designated authority must apply that increased buffer rate for the purposes of calculating their institution-specific countercyclical capital buffer;
where the date referred to in point (c) is less than 12 months after the date of the announcement under this paragraph, a reference to the exceptional circumstances that justify that shorter deadline for application.
Article 138
ESRB recommendation on third country countercyclical buffer rates
The ESRB may, in accordance with Article 16 of Regulation (EU) No 1092/2010, issue a recommendation to designated authorities on the appropriate countercyclical buffer rate for exposures to that third country where:
a countercyclical buffer rate has not been set and published by the relevant third-country authority for a third country (“relevant third-country authority”) to which one or more Union institutions have credit exposures;
the ESRB considers that a countercyclical buffer rate which has been set and published by the relevant third-country authority for a third country is not sufficient to protect Union institutions appropriately from the risks of excessive credit growth in that country, or a designated authority notifies the ESRB that it considers that buffer rate to be insufficient for that purpose.
Article 139
Decision by designated authorities on third country countercyclical buffer rates
When exercising the power under the first subparagraph, a designated authority shall not set a countercyclical buffer rate below the level set by the relevant third-country authority unless that buffer rate exceeds 2,5 %, expressed as a percentage of the total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013 of institutions that have credit exposures in that third country.
In order to achieve coherence for the buffer settings for third countries the ESRB may give recommendations for such settings.
Designated authorities shall publish any setting of a countercyclical buffer rate for a third country pursuant to paragraph 2 or 3 on their websites, and shall include the following information:
the countercyclical buffer rate and the third country to which it applies;
a justification for that buffer rate;
where the buffer rate is set above zero for the first time or is increased, the date from which the institutions must apply that increased buffer rate for the purposes of calculating their institution-specific countercyclical capital buffer;
where the date referred to in point (c) is less than 12 months after the date of the publication of the setting under this paragraph, a reference to the exceptional circumstances that justify that shorter deadline for application.
Article 140
Calculation of institution-specific countercyclical capital buffer rates
Member States shall require institutions, in order to calculate the weighted average referred to in the first subparagraph, to apply to each applicable countercyclical buffer rate its total own funds requirements for credit risk, determined in accordance with Part Three, Titles II and IV of Regulation (EU) No 575/2013, that relates to the relevant credit exposures in the territory in question, divided by its total own funds requirements for credit risk that relates to all of its relevant credit exposures.
If, in accordance with Article 136(4), a designated authority sets a countercyclical buffer rate in excess of 2,5 % of total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013, Member States shall ensure that the following buffer rates apply to relevant credit exposures located in the Member State of that designated authority (“Member State A”) for the purposes of the calculation required under paragraph 1 including, where relevant, for the purposes of the calculation of the element of consolidated capital that relates to the institution in question:
domestically authorised institutions shall apply that buffer rate in excess of 2,5 % of total risk exposure amount;
institutions that are authorised in another Member State shall apply a countercyclical buffer rate of 2,5 % of total risk exposure amount if the designated authority in the Member State in which they have been authorised has not recognised the buffer rate in excess of 2,5 % in accordance with Article 137(1);
institutions that are authorised in another Member State shall apply the countercyclical buffer rate set by the designated authority of Member State A if the designated authority in the Member State in which they have been authorised has recognised the buffer rate in accordance with Article 137.
If the countercyclical buffer rate set by the relevant third-country authority for a third country exceeds 2,5 % of total risk exposure amount calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013, Member States shall ensure that the following buffer rates apply to relevant credit exposures located in that third country for the purposes of the calculation required under paragraph 1 including, where relevant, for the purposes of the calculation of the element of consolidated capital that relates to the institution in question:
institutions shall apply a countercyclical buffer rate of 2,5 % of total risk exposure amount if the designated authority in the Member State in which they have been authorised has not recognised the buffer rate in excess of 2,5 % in accordance with Article 137(1);
institutions shall apply the countercyclical buffer rate set by the relevant third-country authority if the designated authority in the Member State in which they have been authorised has recognised the buffer rate in accordance with Article 137.
Relevant credit exposures shall include all those exposure classes, other than those referred to in points (a) to (f) of Article 112 of Regulation (EU) No 575/2013, that are subject to:
the own funds requirements for credit risk under Part Three, Title II of that Regulation;
where the exposure is held in the trading book, own funds requirements for specific risk under Part Three, Title IV, Chapter 2 of that Regulation or incremental default and migration risk under Part Three, Title IV, Chapter 5 of that Regulation;
where the exposure is a securitisation, the own funds requirements under Part Three, Title II, Chapter 5 of that Regulation.
For the purposes of the calculation required under paragraph 1:
a countercyclical buffer rate for a Member State shall apply from the date specified in the information published in accordance with Article 136(7)(e) or Article 137(2)(c) if the effect of that decision is to increase the buffer rate;
subject to point (c), a countercyclical buffer rate for a third country shall apply 12 months after the date on which a change in the buffer rate was announced by the relevant third-country authority, irrespective of whether that authority requires institutions incorporated in that third country to apply the change within a shorter period, if the effect of that decision is to increase the buffer rate;
where the designated authority of the home Member State of the institution sets the countercyclical buffer rate for a third country pursuant to Article 139(2) or (3), or recognises the countercyclical buffer rate for a third country pursuant to Article 137, that buffer rate shall apply from the date specified in the information published in accordance with Article 139(5)(c) or Article 137(2)(c), if the effect of that decision is to increase the buffer rate;
a countercyclical buffer rate shall apply immediately if the effect of that decision is to reduce the buffer rate.
For the purposes of point (b), a change in the countercyclical buffer rate for a third country shall be considered to be announced on the date that it is published by the relevant third-country authority in accordance with the applicable national rules.
EBA shall submit those draft regulatory standards to the Commission by 1 January 2014.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010.
Article 141
Restrictions on distributions
I gcás ina mbeidh feidhm leis an gcéad fhomhír, ní dhéanfaidh an institiúid aon cheann de na gníomhaíochtaí seo a leanas sula mbeidh MDA ríofa aici:
dáileachán a dhéanamh i ndáil le caipiteal Gnáthchothromas Leibhéal 1;
oibleagáid a chruthú chun luach saothair inathraitheach nó sochair phinsin lánroghnacha a íoc nó luach saothair inathraitheach a íoc más rud é gur cruthaíodh an oibleagáid chun íoc tráth ar mhainnigh an institiúid an ceanglas maoláin chomhcheangailte a chomhlíonadh; nó
íocaíochtaí a dhéanamh ar ionstraimí Chaipiteal Breise Leibhéal 1.
Beidh sa tsuim atá le hiolrú i gcomhréir le mír 4 na nithe seo a leanas:
aon bhrabúis eatramhacha nach n-áirítear ar chaipiteal Gnáthchothromas Leibhéal 1 de bhun Airteagal 26(2) de Rialachán (AE) Uimh. 575/2013, ar glanbhrabúis iad i ndáil le haon dáileachán brabús nó aon íocaíocht a bheidh ann mar thoradh ar na gníomhaíochtaí dá dtagraítear i bpointe (a), (b) nó (c) den dara fomhír de mhír 2 den Airteagal seo;
móide
aon bhrabúis deiridh bliana nach n-áirítear ar chaipiteal Gnáthchothromas Leibhéal 1 de bhun Airteagal 26(2) de Rialachán (AE) Uimh. 575/2013, ar glanbhrabúis iad i ndáil le haon dáileachán brabús nó aon íocaíocht a bheidh ann mar thoradh ar na gníomhaíochtaí dá dtagraítear i bpointe (a), i bpointe (b) nó i bpointe (c) den dara fomhír de mhír 2 den Airteagal seo;
lúide
méideanna a bheadh le híoc i gcáin dá mba rud é go mbeadh na hítimí a shonraítear i bpointí (a) agus (b) den mhír seo le coimeád.
Déanfar an fachtóir a chinneadh mar a leanas:
i gcás ina mbeidh caipiteal Gnáthchothromas Leibhéal 1 arna choimeád ag an institiúid nach n-úsáidtear chun aon cheann de na ceanglais cistí dílse a leagtar amach i bpointí (a), (b) agus (c) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 a chomhlíonadh agus an ceanglas cistí dílse breise chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh a leagtar amach i bpointe (a) d'Airteagal 104(1) den Treoir seo, arna shloinneadh mar chéatadán de mhéid iomlán na neamhchosanta ar riosca arna ríomh i gcomhréir le hAirteagal 92(3) den Rialachán sin, laistigh den chéad cheathairíl (is é sin an ceann is ísle) den cheanglas maoláin chomhcheangailte, is é 0 an fachtóir a bheidh ann;
i gcás ina mbeidh caipiteal Gnáthchothromas Leibhéal 1 arna choimeád ag an institiúid nach n-úsáidtear chun aon cheann de na ceanglais cistí dílse a leagtar amach i bpointí (a), (b) agus (c) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 a chomhlíonadh agus an ceanglas cistí dílse breise chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh a leagtar amach i bpointe (a) d'Airteagal 104(1) den Treoir seo, arna shloinneadh mar chéatadán de mhéid iomlán na neamhchosanta ar riosca arna ríomh i gcomhréir le hAirteagal 92(3) den Rialachán sin, laistigh den dara ceathairíl den cheanglas maoláin chomhcheangailte, is é 0.2 an fachtóir a bheidh ann;
i gcás ina mbeidh caipiteal Gnáthchothromas Leibhéal 1 arna choimeád ag an institiúid nach n-úsáidtear chun na ceanglais cistí dílse a leagtar amach i bpointí (a), (b) agus (c) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 a chomhlíonadh agus an ceanglas cistí dílse breise chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh a leagtar amach i bpointe (a) d'Airteagal 104(1) den Treoir seo, arna shloinneadh mar chéatadán de mhéid iomlán na neamhchosanta ar riosca arna ríomh i gcomhréir le hAirteagal 92(3) den Rialachán sin, laistigh den tríú ceathairíl den cheanglas maoláin chomhcheangailte, is é 0,4 an fachtóir a bheidh ann;
►C4 nuair atá an caipiteal Gnáthchothromas Leibhéal 1 a choinníonn an institiúid nach n-úsáidtear chun na ceanglais cistí dílse a leagtar amach i bpointí (a), (b) agus (c) d’Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 a chomhlíonadh agus ◄ an ceanglas cistí dílse breise chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh a leagtar amach i bpointe (a) d'Airteagal 104(1) den Treoir seo, a chuirtear in iúl mar chéatadán de mhéid iomlán na neamhchosanta ar riosca arna ríomh i gcomhréir le hAirteagal 92(3) den Rialachán sin, laistigh den cheathrú ceathairíl (is é sin, an ceann is airde) den cheanglas maoláin chomhcheangailte, is é 0,6 an fachtóir a bheidh ann.
Déanfar cuimsí íochtair agus uachtair gach ceathairíle den cheanglas maoláin chomhcheangailte a ríomh mar a leanas:
i gcás:
Qn = orduimhir na ceathairíle lena mbaineann.
Where an institution fails to meet the combined buffer requirement and intends to distribute any of its distributable profits or undertake an action referred to in points (a), (b) and (c) of the second subparagraph of paragraph 2, it shall notify the competent authority and provide the following information:
the amount of capital maintained by the institution, subdivided as follows:
Common Equity Tier 1 capital,
Additional Tier 1 capital,
Tier 2 capital;
the amount of its interim and year-end profits;
the MDA calculated in accordance with paragraph 4;
the amount of distributable profits it intends to allocate between the following:
dividend payments,
share buybacks,
payments on Additional Tier 1 instruments,
the payment of variable remuneration or discretionary pension benefits, whether by creation of a new obligation to pay, or payment pursuant to an obligation to pay created at a time when the institution failed to meet its combined buffer requirements.
For the purposes of paragraphs 1 and 2, a distribution in connection with Common Equity Tier 1 capital shall include the following:
a payment of cash dividends;
a distribution of fully or partly paid bonus shares or other capital instruments referred to in Article 26(1)(a) of Regulation (EU) No 575/2013;
a redemption or purchase by an institution of its own shares or other capital instruments referred to in Article 26(1)(a) of that Regulation;
a repayment of amounts paid up in connection with capital instruments referred to in Article 26(1)(a) of that Regulation;
a distribution of items referred to in points (b) to (e) of Article 26(1) of that Regulation.
Airteagal 141a
Mainneachtain maidir leis an gceanglas maoláin chomhcheangailte a chomhlíonadh
Measfar go mainneoidh institiúid an ceanglas maoláin chomhcheangailte a chomhlíonadh chun críocha Airteagal 141 i gcás nach mbeidh cistí dílse aici i méid agus den cháilíocht is gá chun an ceanglas agus gach ceann de na ceanglais seo a leanas a chomhlíonadh san am céanna:
pointe (a) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 agus an ceanglas cistí dílse breise chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh faoi phointe (a) d'Airteagal 104(1) den Rialachán seo;
pointe (b) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 agus an ceanglas cistí dílse breise chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh faoi phointe (a) d'Airteagal 104(1) den Rialachán seo;
pointe (c) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 agus an ceanglas cistí dílse breise chun aghaidh a thabhairt ar rioscaí seachas riosca an luamhánaithe iomarcaigh faoi phointe (a) d'Airteagal 104(1) den Rialachán seo.
Airteagal 141b
Srianta ar dháileacháin i gcás ina mainnítear an ceanglas maoláin cóimheasa luamhánaithe a chomhlíonadh
I gcás ina mbeidh an chéad fhomhír infheidhme, ní dhéanfaidh an institiúid aon cheann de na gníomhaíochtaí seo a leanas sula mbeidh L-MDA ríofa aici:
dáileachán a dhéanamh i ndáil le caipiteal Gnáthchothromas Leibhéal 1;
oibleagáid a chruthú chun luach saothair inathraitheach nó sochair phinsin lánroghnacha a íoc nó luach saothair inathraitheach a íoc más rud é gur cruthaíodh an oibleagáid chun íoc tráth ar mhainnigh an institiúid an ceanglas maoláin um chóimheas luamhánaithe a chomhlíonadh; nó
íocaíochtaí a dhéanamh ar ionstraimí Chaipiteal Breise Leibhéal 1.
Beidh sa tsuim atá le hiolrú i gcomhréir le mír 4 na nithe seo a leanas:
aon bhrabúis eatramhacha nach n-áirítear ar chaipiteal Gnáthchothromas Leibhéal 1 de bhun Airteagal 26(2) de Rialachán (AE) Uimh. 575/2013, ar glanbhrabúis iad i ndáil le haon dáileachán brabús nó aon íocaíocht a bhaineann le haon cheann de na gníomhaíochtaí dá dtagraítear i bpointe (a), (b) nó (c) den dara fomhír de mhír 2 den Airteagal seo;
móide
aon bhrabúis deiridh bliana nach n-áirítear ar chaipiteal Gnáthchothromas Leibhéal 1 de bhun Airteagal 26(2) de Rialachán (AE) Uimh. 575/2013, ar glanbhrabúis iad i ndáil le haon dáileachán brabús nó aon íocaíocht a bhaineann leis na gníomhaíochtaí dá dtagraítear i bpointe (a), i bpointe (b) nó i bpointe (c) den dara fomhír de mhír 2 den Airteagal seo;
lúide
méideanna a bheadh le híoc i gcáin dá mba rud é go mbeadh na hítimí a shonraítear i bpointí (a) agus (b) den mhír seo le coimeád.
Déanfar an fachtóir dá dtagraítear i mír 4 a chinneadh mar seo a leanas:
i gcás ina mbeidh caipiteal Leibhéal 1 arna choimeád ag an institiúid nach n-úsáidtear chun na ceanglais a chomhlíonadh faoi phointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 agus faoi phointe (a) d'Airteagal 104(1) den Treoir seo agus aghaidh a thabhairt ar riosca an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach le pointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, arna shloinneadh mar chéatadán de mhéid iomlán na neamhchosanta ar riosca arna ríomh i gcomhréir le hAirteagal 429(4) den Rialachán sin, laistigh den chéad cheathairíl (is é sin, an ceann is ísle) den cheanglas maoláin cóimheasa luamhánaithe, is é 0 an fachtóir a bheidh ann;
i gcás ina mbeidh caipiteal Leibhéal 1 arna choimeád ag an institiúid nach n-úsáidtear chun na ceanglais a chomhlíonadh faoi phointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, agus faoi phointe (a) d'Airteagal 104(1) den Treoir seo agus aghaidh á tabhairt ar riosca an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach le pointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, arna shloinneadh mar chéatadán de mhéid iomlán na neamhchosanta arna ríomh i gcomhréir le hAirteagal 429(4) den Rialachán sin, laistigh den dara ceathairíl den cheanglas maoláin cóimheasa luamhánaithe, is é 0,2 an fachtóir a bheidh ann;
i gcás ina mbeidh caipiteal Leibhéal 1 arna choimeád ag an institiúid nach n-úsáidtear chun na ceanglais a chomhlíonadh faoi phointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 agus faoi phointe (a) d'Airteagal 104(1) den Treoir seo agus aghaidh á tabhairt ar riosca an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach le pointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, arna sloinneadh mar chéatadán de mhéid iomlán na neamhchosanta arna ríomh i gcomhréir le hAirteagal 429(4) den Rialachán sin, laistigh den tríú ceathairíl den cheanglas maoláin cóimheasa luamhánaithe, is é 0,4 an fachtóir a bheidh ann;
i gcás ina mbeidh caipiteal Leibhéal 1 arna choimeád ag an institiúid nach n-úsáidtear chun na ceanglais a chomhlíonadh faoi phointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013 agus faoi phointe (a) d'Airteagal 104(1) den Treoir seo agus aghaidh á tabhairt ar riosca an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach le pointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013, arna shloinneadh mar chéatadán de mhéid iomlán na neamhchosanta arna ríomh i gcomhréir le hAirteagal 429(4) den Rialachán sin, laistigh den cheathrú ceathairíl (is é sin, an ceann is airde) den cheanglas maoláin cóimheasa luamhánaithe, is é 0,6 an fachtóir a bheidh ann.
Déanfar cuimsí íochtair agus uachtair gach ceathairíle den cheanglas maoláin um chóimheas luamhánaithe a ríomh mar seo a leanas:
i gcás:
Qn = orduimhir na ceathairíle lena mbaineann.’
Airteagal 141c
Mainneachtain maidir leis an gceanglas maoláin cóimheasa luamhánaithe a chomhlíonadh
Measfar gur mhainnigh institiúid an ceanglas maoláin um chóimheas luamhánaithe a chomhlíonadh chun críocha Airteagal 141b den Treoir seo i gcás nach mbeidh Caipiteal Leibhéal 1 aici sa mhéid is gá chun an ceanglas a leagtar síos in Airteagal 92(1a) de Rialachán (AE) Uimh. 575/2013 agus an ceanglas a leagtar síos i bpointe (d) d'Airteagal 92(1) den Rialachán sin agus i bpointe (a) d'Airteagal 104(1) den Treoir seo a chomhlíonadh ag an am céanna, agus aghaidh á tabhairt ar riosca an luamhánaithe iomarcaigh nach gcumhdaítear go leordhóthanach le pointe (d) d'Airteagal 92(1) de Rialachán (AE) Uimh. 575/2013.
Article 142
Capital Conservation Plan
►C2 Competent authorities shall grant such authorisations only on the basis of the individual situation of an institution ◄ and taking into account the scale and complexity of the institution's activities.
The capital conservation plan shall include the following:
estimates of income and expenditure and a forecast balance sheet;
measures to increase the capital ratios of the institution;
a plan and timeframe for the increase of own funds with the objective of meeting fully the combined buffer requirement;
any other information that the competent authority considers to be necessary to carry out the assessment required by paragraph 3.
If the competent authority does not approve the capital conservation plan in accordance with paragraph 3, it shall impose one or both of the following:
require the institution to increase own funds to specified levels within specified periods;
exercise its powers under Article 102 to impose more stringent restrictions on distributions than those required by Article 141.
TITLE VIII
DISCLOSURE BY COMPETENT AUTHORITIES
Article 143
General disclosure requirements
Competent authorities shall publish the following information:
the texts of laws, regulations, administrative rules and general guidance adopted in their Member State in the field of prudential regulation;
the manner of exercise of the options and discretions available in Union law;
na critéir ghinearálta agus na modheolaíochtaí a úsáideann siad san athbhreithniú agus sa mheastóireacht dá dtagraítear in Airteagal 97, lena n-airítear na critéir i ndáil le prionsabal na comhréireachta dá dtagraítear in Airteagal 97(4) a chur i bhfeidhm;
gan dochar do na forálacha a leagtar amach i dTeideal VII, Caibidil 1, Roinn II den Treoir seo agus, más infheidhme, na forálacha a leagtar amach i dTeideal IV, Caibidil 1, Roinn 2 de Threoir (AE) 2019/2034, sonraí staidrimh comhiomlána i ndáil le príomhghnéithe chur chun feidhme an chreata stuamachta i ngach Ballstát, lena n‐airítear líon agus cineál na mbeart maoirseachta a dhéanfar i gcomhréir le pointe (a) d'Airteagal 102(1) den Treoir seo agus na bpionós riaracháin a fhorchuirfear i gcomhréir le hAirteagal 65 den Treoir seo.
EBA shall submit those draft implementing technical standards to the Commission by 1 January 2014.
Power is conferred on the Commission to adopt the implementing technical standards referred to in the first subparagraph in accordance with Article 15 of Regulation (EU) No 1093/2010.
Article 144
Specific disclosure requirements
For the purpose of Part Five of Regulation (EU) No 575/2013, competent authorities shall publish the following information:
the general criteria and methodologies adopted to review compliance with Articles 405 to 409 of Regulation (EU) No 575/2013;
without prejudice to the provisions laid down in Title VII, Chapter 1, Section II, a summary description of the outcome of the supervisory review and description of the measures imposed in cases of non-compliance with Articles 405 to 409 of Regulation (EU) No 575/2013, identified on an annual basis.
The competent authority of a Member State exercising the discretion laid down in Article 7(3) of Regulation (EU) No 575/2013 shall publish the following information:
the criteria it applies to determine that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities;
the number of parent institutions which benefit from the exercise of the discretion laid down in Article 7(3) of Regulation (EU) No 575/2013 and the number of those which incorporate subsidiaries in a third country;
on an aggregate basis for the Member State:
the total amount of own funds on the consolidated basis of the parent institution in a Member State, which benefits from the exercise of the discretion laid down in Article 7(3) of Regulation (EU) No 575/2013, which are held in subsidiaries in a third country;
the percentage of total own funds on the consolidated basis of parent institutions in a Member State which benefits from the exercise of the discretion laid down in Article 7(3) of that Regulation, represented by own funds which are held in subsidiaries in a third country;
the percentage of total own funds required under Article 92 of that Regulation on the consolidated basis of parent institutions in a Member State, which benefits from the exercise of the discretion laid down in Article 7(3) of that Regulation, represented by own funds which are held in subsidiaries in a third country.
The competent authority which exercises the discretion laid down in Article 9(1) of Regulation (EU) No 575/2013 shall publish all the following:
the criteria it applies to determine that there is no current or foreseen material practical or legal impediment to the prompt transfer of own funds or repayment of liabilities;
the number of parent institutions which benefit from the exercise of the discretion laid down in Article 9(1) of Regulation (EU) No 575/2013 and the number of such parent institutions which incorporate subsidiaries in a third country;
on an aggregate basis for the Member State:
the total amount of own funds of parent institutions which benefit from the exercise of the discretion laid down in Article 9(1) of Regulation (EU) No 575/2013 which are held in subsidiaries in a third country;
the percentage of total own funds of parent institutions which benefit from the exercise of the discretion laid down in Article 9(1) of Regulation (EU) No 575/2013 represented by own funds which are held in subsidiaries in a third country;
the percentage of total own funds required under Article 92 of Regulation (EU) No 575/2013 of parent institutions which benefit from the exercise of the discretion laid down in Article 9(1) of that Regulation represented by own funds which are held in subsidiaries in a third country.
TITLE IX
DELEGATED AND IMPLEMENTING ACTS
Article 145
Delegated Acts
The Commission shall be empowered to adopt delegated acts in accordance with Article 148 concerning the following:
clarification of the definitions set out in Article 3 and Article 128 to ensure uniform application of this Directive;
clarification of the definitions set out in Article 3 and Article 128 in order to take account, in the application of this Directive, of developments on financial markets;
alignment of terminology on, and the framing of, definitions set out in Article 3 in accordance with subsequent acts on institutions and related matters;
adjustment of the amounts referred to in Article 31(1) to take account of changes in the European Index of Consumer Prices as published by Eurostat, in line with, and at the same time as, the adjustments made under Article 4(7) of Directive 2002/92/EC;
expansion of the content of the list referred to in Articles 33 and 34 and set out in Annex I or adaptation of the terminology used in that list to take account of developments on financial markets;
identification of the areas in which the competent authorities must exchange information as set out in Article 50;
adjustment of the provisions set out in Articles 76 to 88 and Article 98 in order to take account of developments on financial markets (in particular new financial products) or in accounting standards or requirements which take account of Union law, or with regard to the convergence of supervisory practices;
deferral of the disclosure obligations in accordance with the second subparagraph of Article 89(3) where the Commission report submitted pursuant to the first subparagraph of that paragraph identifies significant negative effects;
adjustments of the criteria set out in Article 23(1), in order to take account of future developments and to ensure the uniform application of this Directive.
Airteagal 146
Gníomhartha cur chun feidhme
I gcomhréir leis an nós imeachta scrúdúcháin dá dtagraítear in Airteagal 147(2), déanfar athrú ar an méid caipitil tosaigh a leagtar síos in Airteagal 12 agus i dTeideal IV chun forbairtí eacnamaíocha agus airgeadaíochta a chur san áireamh a ghlacadh trí bhíthin gnímh cur chun feidhme.
Article 147
European Banking Committee
Article 148
Exercise of the delegation
Article 149
Objections to regulatory technical standards
Where the Commission adopts a regulatory technical standard pursuant to this Directive which is the same as the draft regulatory technical standard submitted by EBA, the period during which the European Parliament and the Council may object to that regulatory technical standard shall be one month from the date of notification. At the initiative of the European Parliament or the Council that period shall be extended by one month. By way of derogation from the second subparagraph of Article 13(1) of Regulation (EU) No 1093/2010, the period during which the European Parliament or the Council may object to that regulatory technical standard may, where appropriate, be further extended by one month.
TITLE X
AMENDMENTS OF DIRECTIVE 2002/87/EC
Article 150
Amendments of Directive 2002/87/EC
Article 21a of Directive 2002/87/EC is hereby amended as follows:
in paragraph 2, point (a) is deleted;
paragraph 3 is replaced by the following:
The ESA shall submit those draft regulatory technical standards to the Commission by five months before the date of application referred to in Article 309(1) of Directive 2009/138/EC.
Power is delegated to the Commission to adopt the regulatory technical standards referred to in the first subparagraph in accordance with Articles 10 to 14 of Regulation (EU) No 1093/2010, of Regulation (EU) No 1094/2010 and of Regulation (EU) No 1095/2010 respectively.”.
TITLE XI
TRANSITIONAL AND FINAL PROVISIONS
CHAPTER 1
Transitional provisions on the supervision of institutions exercising the freedom of establishment and the freedom to provide services
Article 151
Scope
Article 152
Reporting requirements
Host Member States may, for statistical purposes, require that all credit institutions having branches within their territories shall report periodically on their activities in those host Member States to the competent authorities of those host Member States.
In discharging the responsibilities imposed on them in Article 156 of this Directive, host Member States may require that branches of credit institutions from other Member States provide the same information as they require from national credit institutions for that purpose.
Article 153
Measures taken by the competent authorities of the home Member State in relation to activities carried out in the host Member State
Article 154
Precautionary measures
Before following the procedure provided for in Article 153, the competent authorities of the host Member State may, in emergencies, take any precautionary measures necessary to protect the interests of depositors, investors and others to whom services are provided. The Commission and the competent authorities of the other Member States concerned shall be informed of such measures at the earliest opportunity.
The Commission may, after consulting the competent authorities of the Member States concerned, decide that the Member State in question shall amend or abolish those measures.
Article 155
Responsibility
Article 156
Liquidity supervision
Host Member States shall, pending further coordination, retain responsibility in cooperation with the competent authorities of the home Member State for the supervision of the liquidity of the branches of credit institutions.
Without prejudice to the measures necessary for the reinforcement of the European Monetary System, host Member States shall retain complete responsibility for the measures resulting from the implementation of their monetary policies.
Such measures shall not provide for discriminatory or restrictive treatment based on the fact that a credit institution is authorised in another Member State.
Article 157
Collaboration concerning supervision
The competent authorities of the Member States concerned shall collaborate closely in order to supervise the activities of institutions operating, in particular through a branch, in one or more Member States other than that in which their head offices are situated. They shall supply one another with all information concerning the management and ownership of such institutions that is likely to facilitate their supervision and the examination of the conditions for their authorisation, and all information likely to facilitate the monitoring of such institutions, in particular with regard to liquidity, solvency, deposit guarantees, the limiting of large exposures, administrative and accounting procedures and internal control mechanisms.
Article 158
Significant branches
That request shall provide reasons for considering the branch to be significant with particular regard to the following:
whether the market share of the branch in terms of deposits exceeds 2 % in the host Member State;
the likely impact of a suspension or closure of the operations of the institution on systemic liquidity and the payment, clearing and settlement systems in the host Member State;
the size and the importance of the branch in terms of number of clients within the context of the banking or financial system of the host Member State.
The competent authorities of the home and host Member States, and the consolidating supervisor where Article 112(1) applies, shall do everything within their power to reach a joint decision on the designation of a branch as being significant.
If no joint decision is reached within two months of receipt of a request under the first subparagraph, the competent authorities of the host Member State shall take their own decision within a further period of two months on whether the branch is significant. In taking their decision, the competent authorities of the host Member State shall take into account any views and reservations of the consolidating supervisor or the competent authorities of the home Member State.
The decisions referred to in the second and third subparagraphs shall be set out in a document containing full reasons, shall be transmitted to the competent authorities concerned, and shall be recognised as determinative and applied by the competent authorities of the Member States concerned.
The designation of a branch as being significant shall not affect the rights and responsibilities of the competent authorities under this Directive.
Article 159
On-the-spot checks
CAIBIDIL 1A
Forálacha idirthréimhseacha maidir le cuideachtaí sealbhaíochta airgeadais agus cuideachtaí sealbhaíochta airgeadais mheasctha
Airteagal 159a
Forálacha idirthréimhseacha maidir le cuideachtaí sealbhaíochta airgeadais agus cuideachtaí sealbhaíochta airgeadais mheasctha a fhormheas
Déanfaidh máthairchuideachtaí sealbhaíochta airgeadais agus máthairchuideachtaí sealbhaíochta airgeadais mheasctha atá ann cheana ar an 27 Meitheamh 2019 iarratas ar fhormheas i gcomhréir le hAirteagal 21a faoin 28 Meitheamh 2021. I gcás ina mainneoidh cuideachta shealbhaíochta airgeadais nó cuideachta shealbhaíochta airgeadais mheasctha iarratas ar fhormheas a dhéanamh faoin 28 Meitheamh 2021, déanfar bearta iomchuí de bhun Airteagal 21a(6).
Le linn na hidirthréimhse dá dtagraítear sa chéad mhír den Airteagal seo, tabharfar na cumhachtaí maoirseachta uile is gá do na húdaráis inniúla faoin Treoir seo i dtaca le cuideachtaí sealbhaíochta airgeadais nó cuideachtaí sealbhaíochta airgeadais mheasctha faoi réir formheas i gcomhréir le hAirteagal 21a chun críocha na maoirseachta comhdhlúite.
CHAPTER 2
Transitional provisions for capital buffers
Article 160
Transitional provisions for capital buffers
For the period from 1 January 2016 until 31 December 2016:
the capital conservation buffer shall consist of Common Equity Tier 1 capital equal to 0,625 % of the total of the risk-weighted exposure amounts of the institution calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013;
the institution-specific countercyclical capital buffer shall be no more than 0,625 % of the total of the risk-weighted exposure amounts of the institution calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.
For the period from 1 January 2017 until 31 December 2017:
the capital conservation buffer shall consist of Common Equity Tier 1 capital equal to 1,25 % of the total of the risk-weighted exposure amounts of the institution calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013;
the institution-specific countercyclical capital buffer shall be no more than 1,25 % of the total of the risk-weighted exposure amounts of the institution calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.
For the period from 1 January 2018 until 31 December 2018:
the capital conservation buffer shall consist of Common Equity Tier 1 capital equal to 1,875 % of the total of the risk-weighted exposure amounts of the institution calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013;
the institution-specific countercyclical capital buffer shall be no more than 1,875 % of the total of the risk-weighted exposure amounts of the institution calculated in accordance with Article 92(3) of Regulation (EU) No 575/2013.
CHAPTER 3
Final provisions
Article 161
Review and report
By 30 June 2016, the Commission shall, in close cooperation with EBA, submit a report to the European Parliament and to the Council, together with a legislative proposal if appropriate, on the provisions on remuneration in this Directive and in Regulation (EU) No 575/2013, following a review thereof, taking into account international developments and with particular regard to:
their efficiency, implementation and enforcement, including the identification of any lacunae arising from the application of the principle of proportionality to those provisions;
the impact of compliance with the principle in Article 94(1)(g) in respect of:
competitiveness and financial stability; and
any staff working effectively and physically in subsidiaries established outside the EEA of parent institutions established within the EEA.
That review shall consider, in particular, whether the principle set out in Article 94(1)(g) should continue to apply to any staff covered by point (b)(ii) of the first subparagraph.
Article 162
Transposition
Member States shall apply those provisions from 1 January 2014.
Member States shall communicate to the Commission and to EBA the text of the main provisions of national law which they adopt in the field covered by this Directive. Where the documents accompanying notification of transposition measures provided by Member States are not sufficient to assess fully the compliance of the transposing provisions with certain provisions of this Directive, the Commission may, upon EBA's request with a view to carrying out its tasks under Regulation (EU) No 1093/2010, or on its own initiative, require Member States to provide more detailed information regarding the transposition and implementation of those provisions and this Directive.
By way of derogation from paragraph 1 of this Article, Article 131 shall apply from 1 January 2016. Member States shall implement Article 131(4) from 1 January 2016 in the following manner:
25 % of the G-SII buffer, set in accordance with Article 131(4), in 2016;
50 % of the G-SII buffer, set in accordance with Article 131(4), in 2017;
75 % of the G-SII buffer, set in accordance with Article 131(4), in 2018; and
100 % of the G-SII buffer, set in accordance with Article 131(4), in 2019.
By way of derogation from paragraph 2 of this Article, Article 133 shall apply from 1 January 2014.
◄Article 163
Repeal
Directives 2006/48/EC and 2006/49/EC are repealed with effect from 1 January 2014.
References to the repealed Directives shall be construed as references to this Directive and to Regulation (EU) No 575/2013 and shall be read in accordance with the correlation table set out in Annex II to this Directive and in Annex IV to Regulation (EU) No 575/2013.
Article 164
Entry into force
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Article 165
Addressees
This Directive is addressed to the Member States.
ANNEX I
LIST OF ACTIVITIES SUBJECT TO MUTUAL RECOGNITION
Taking deposits and other repayable funds.
Lending including, inter alia: consumer credit, credit agreements relating to immovable property, factoring, with or without recourse, financing of commercial transactions (including forfeiting).
Financial leasing.
Payment services as defined in point (3) of Article 4 of Directive (EU) 2015/2366 of the European Parliament and of the Council ( 21 ).
Issuing and administering other means of payment (e.g. travellers' cheques and bankers' drafts) insofar as such activity is not covered by point 4.
Guarantees and commitments.
Trading for own account or for account of customers in any of the following:
money market instruments (cheques, bills, certificates of deposit, etc.);
foreign exchange;
financial futures and options;
exchange and interest-rate instruments;
transferable securities.
Participation in securities issues and the provision of services relating to such issues.
Advice to undertakings on capital structure, industrial strategy and related questions and advice as well as services relating to mergers and the purchase of undertakings.
Money broking.
Portfolio management and advice.
Safekeeping and administration of securities.
Credit reference services.
Safe custody services.
Issuing electronic money.
The services and activities provided for in Sections A and B of Annex I to Directive 2004/39/EC, when referring to the financial instruments provided for in Section C of Annex I of that Directive, are subject to mutual recognition in accordance with this Directive.
ANNEX II
CORRELATION TABLE
|
This Directive |
Directive 2006/48/EC |
Directive 2006/49/EC |
|
Article 1 |
Article 1(1) |
|
|
Article 2(1) |
|
|
|
Article 2(2) |
|
|
|
Article 2(3) |
|
|
|
Article 2(4) |
Article 1(2) |
|
|
Article 2(5) |
Article 2 |
|
|
Article 2(6) |
Article 1(3) |
|
|
Article 3 |
Article 4 |
|
|
Article 3(1), point (53) |
Article 4, point (49) |
|
|
Article 4(1) |
|
|
|
Article 4(2) |
|
|
|
Article 4(3) |
|
|
|
Article 4(4) |
|
|
|
Article 4(5) |
|
Article 35(1) |
|
Article 4(6) |
|
|
|
Article 4(7) |
|
|
|
Article 4(8) |
|
|
|
Article 5 |
Article 128 |
|
|
Article 6 |
Article 42b(1) |
|
|
Article 7 |
Article 40(3) |
|
|
Article 8(1) |
Article 6(1) |
|
|
Article 8(2) |
Article 6(2) |
|
|
Article 8(3) |
Article 6(3) |
|
|
Article 8(4) |
|
|
|
Article 9 |
Article 5 |
|
|
Article 10 |
Article 7 |
|
|
Article 11 |
Article 8 |
|
|
Article 12(1) |
Article 9(1), first subparagraph |
|
|
Article 12(2) |
Article 9(1), second subparagraph |
|
|
Article 12(3) |
Article 9(1), third subparagraph |
|
|
Article 12(4) |
Article 9(2) |
|
|
Article 13(1) |
Article 11(1) |
|
|
Article 13(2) |
Article 11(2) |
|
|
Article 14(1) |
Article 12(1) |
|
|
Article 14(2) |
Article 12(2) |
|
|
Article 14(3) |
Article 12(3) |
|
|
Article 15 |
Article 13 |
|
|
Article 16(1) |
Article 15(1) |
|
|
Article 16(2) |
Article 15(2) |
|
|
Article 16(3) |
Article 15(3) |
|
|
Article 17 |
Article 16 |
|
|
Article 18 |
Article 17(1) |
|
|
Article 19 |
Article 18 |
|
|
Article 20(1) |
Article 14 |
|
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Article 20(2) |
Article 14 |
|
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Article 20(3) |
|
|
|
Article 20(5) |
Article 17(2) |
|
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Article 21 |
Article 3 |
|
|
Article 22(1) |
Article 19(1) |
|
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Article 22(2) |
Article 19(2) |
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Article 22(3) |
Article 19(3) |
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Article 22(4) |
Article 19(4) |
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Article 22(5) |
Article 19(5) |
|
|
Article 22(6) |
Article 19(6) |
|
|
Article 22(7) |
Article 19(7) |
|
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Article 22(8) |
Article 19(8) |
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Article 22(9) |
Article 19(9) |
|
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Article 23(1) |
Article 19a(1) |
|
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Article 23(2) |
Article 19a(2) |
|
|
Article 23(3) |
Article 19a(3) |
|
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Article 23(4) |
Article 19a(4) |
|
|
Article 23(5) |
Article 19a(5) |
|
|
Article 24(1) |
Article 19b(1) |
|
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Article 24(2) |
Article 19b(2) |
|
|
Article 25 |
Article 20 |
|
|
Article 26(1) |
Article 21(1) |
|
|
Article 26(2) |
Article 21(2) |
|
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Article 27 |
Article 21(3) |
|
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Article 28(1) |
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Article 4 |
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Article 28(2) |
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Article 9 |
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Article 29(1) |
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Article 5(1) |
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Article 29(2) |
|
Article 5(2) |
|
Article 29(3) |
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Article 5(3) |
|
Article 29(4) |
|
Article 5(2) |
|
Article 30 |
|
Article 6 |
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Article 31(1) |
|
Article 7 |
|
Article 31(2) |
|
Article 8 |
|
Article 32(1) |
|
Article 10(1) |
|
Article 32(2) |
|
Article 10(2) |
|
Article 32(3) |
|
Article 10(3) |
|
Article 32(4) |
|
Article 10(4) |
|
Article 32(5) |
|
Article 10(5) |
|
Article 33 |
Article 23 |
|
|
Article 34(1) |
Article 24(1) |
|
|
Article 34(2) |
Article 24(2) |
|
|
Article 34(3) |
Article 24(3) |
|
|
Article 35(1) |
Article 25(1) |
|
|
Article 35(2) |
Article 25(2) |
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Article 35(3) |
Article 25(3) |
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Article 35(4) |
Article 25(4) |
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Article 35(5) |
Article 25(5) |
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Article 35(6) |
Article 25(5) |
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Article 35(7) |
Article 25(5) |
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Article 36(1) |
Article 26(1) |
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Article 36(2) |
Article 26(2) |
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Article 36(3) |
Article 26(3) |
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Article 36(4) |
Article 26(4) |
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Article 36(5) |
Article 26(5) |
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Article 36(6) |
Article 26(5) |
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Article 36(7) |
Article 26(5) |
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Article 37 |
Article 36 |
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Article 38 |
Article 27 |
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Article 39(1) |
Article 28(1) |
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Article 39(2) |
Article 28(2) |
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Article 39(3) |
Article 28(3) |
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Article 39(4) |
Article 28(4) |
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Article 39(5) |
Article 28(4) |
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Article 39(6) |
Article 28(4) |
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Article 40, first paragraph |
Article 29, first paragraph |
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Article 40, second paragraph |
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Article 40, third paragraph |
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Article 41(1) |
Article 30(1) and (2) |
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Article 41(2) |
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Article 42 |
Article 32 |
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Article 43(1) |
Article 33, first paragraph |
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Article 43(2) |
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Article 43(3) |
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Article 43(4) |
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Article 43(5) |
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Article 44 |
Articles 31 and 34 |
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Article 45 |
Article 35 |
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Article 46 |
Article 37 |
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Article 47(1) |
Article 38(1) |
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Article 47(2) |
Article 38(2) |
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Article 47(3) |
Article 38(3) |
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Article 48(1) |
Article 39(1) |
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Article 48(2) |
Article 39(2) |
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Article 48(3) |
Article 39(3) |
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Article 48(4) |
Article 39(4) |
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Article 49(1) |
Article 40(1) |
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Article 49(2) |
Article 40(2) |
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Article 49(3) |
Article 41, third paragraph |
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Article 50(1) |
Article 42, first paragraph |
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Article 50(2) |
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Article 50(3) |
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Article 50(4) |
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Article 50(5) |
Article 42, second paragraph |
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Article 50(6) |
Article 42, third and sixth paragraphs |
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Article 50(7) |
Article 42, fourth and seventh paragraph |
|
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Article 50(8) |
Article 42, fifth paragraph |
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Article 51(1) |
Article 42a(1) |
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Article 51(2) |
Article 42a(2) |
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Article 51(3) |
Article 42a(3) |
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Article 51(4) |
Article 42a(3) |
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Article 51(5) |
Article 42a(3) |
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Article 51(6) |
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Article 52(1) |
Article 43(1) |
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Article 52(2) |
Article 43(2) |
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Article 52(3) |
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Article 52(4) |
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Article 53(1) |
Article 44(1) |
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Article 53(2) |
Article 44(2) |
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Article 53(3) |
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Article 54 |
Article 45 |
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Article 55 |
Article 46 |
|
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Article 56 |
Article 47 |
|
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Article 57(1) |
Article 48(1), first subparagraph |
|
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Article 57(2) |
Article 48(1), second subparagraph |
|
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Article 57(3) |
Article 48(2), first and second subparagraph |
|
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Article 57(4) |
Article 48(2), third subparagraph |
|
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Article 57(5) |
Article 48(2), fifth subparagraph |
|
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Article 57(6) |
Article 48(2), fourth subparagraph |
|
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Article 58 |
Article 49, first paragraph |
|
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Article 58(2) |
Article 49, second paragraph |
|
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Article 58(3) |
Article 49, fourth paragraph |
|
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Article 58(4) |
Article 49, fifth paragraph |
|
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Article 59(1) |
Article 50 |
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Article 59(2) |
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Article 60 |
Article 51 |
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Article 61(1) |
Article 52, first paragraph |
|
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Article 61(2) |
Article 52, second paragraph |
|
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Article 62 |
|
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Article 63(1) |
Article 53(1) |
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Article 63(2) |
Article 53(2) |
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Article 64 |
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Article 65 |
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Article 66 |
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Article 67 |
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Article 68 |
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Article 69 |
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Article 70 |
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Article 71 |
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Article 72 |
Article 55 |
|
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Article 73 |
Article 123 |
|
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Article 74(1) |
Article 22(1) |
|
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Article 74(2) |
Article 22(2) |
|
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Article 74(3) |
Article 22(6) |
|
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Article 74(4) |
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Article 75(1) |
Article 22(3) |
|
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Article 75(2) |
Article 22(4) |
|
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Article 75(3) |
Article 22(5) |
|
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Article 76(1) |
Annex V, point 2 |
|
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Article 76(2) |
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Article 76(3) |
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Article 76(4) |
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Article 76(5) |
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Article 77 |
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Article 78 |
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Article 79 |
Annex V, points 3, 4 and 5 |
|
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Article 80 |
Annex V, point 6 |
|
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Article 81 |
Annex V, point 7 |
|
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Article 82(1) |
Annex V, point 8 |
|
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Article 82(2) |
Annex V, point 9 |
|
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Article 83(1) |
Annex V, point 10 |
|
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Article 83(2) |
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Annex IV, point 5 |
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Article 83(3) |
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Annex I, points 38 and 41 |
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Article 84 |
Annex V, point 11 |
|
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Article 85(1) |
Annex V, point 12 |
|
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Article 85(2) |
Annex V, point 13 |
|
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Article 86(1) |
Annex V, point 14 |
|
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Article 86(2) |
Annex V, point 14a |
|
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Article 86(3) |
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Article 86(4) |
Annex V, point 15 |
|
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Article 86(5) |
Annex V, point 16 |
|
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Article 86(6) |
Annex V, point 17 |
|
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Article 86(7) |
Annex V, point 18 |
|
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Article 86(8) |
Annex V, point 19 |
|
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Article 86(9) |
Annex V, point 20 |
|
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Article 86(10) |
Annex V, point 21 |
|
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Article 86(11) |
Annex V, point 22 |
|
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Article 87 |
|
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Article 88(1) |
Annex V, point 1 |
|
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Article 88 (2) |
|
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Article 89 |
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Article 90 |
|
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Article 91 |
|
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Article 92(1) |
Annex V, point 23, second paragraph |
|
|
Article 92(2), introductory sentence |
Annex V, point 23, introductory sentence |
|
|
Article 92(2)(a) |
Annex V, point 23(a) |
|
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Article 92(2)(b) |
Annex V, point 23(b) |
|
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Article 92(2)(c) |
Annex V, point 23(c) |
|
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Article 92(2)(d) |
Annex V, point 23(d) |
|
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Article 92(2)(e) |
Annex V, point 23(e) |
|
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Article 92(2)(f) |
Annex V, point 23(f) |
|
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Article 92(2)(g) |
|
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Article 93 |
Annex V, point 23(k) |
|
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Article 94(1)(a) |
Annex V, point 23(g) |
|
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Article 94(1)(b) |
Annex V, point 23(h) |
|
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Article 94(1)(c) |
Annex V, point 23(i) |
|
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Article 94(1)(d) |
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Article 94(1)(e) |
Annex V, point 23(j) |
|
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Article 94(1)(f) |
Annex V, point 23(l) |
|
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Article 94(1)(g) |
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Article 94(1)(h) |
Annex V, point 23(m) |
|
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Article 94(1)(i) |
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Article 94(1)(j) |
Annex V, point 23(n) |
|
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Article 94(1)(k) |
Annex V, point 23(n) |
|
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Article 94(1)(l) |
Annex V, point 23(o) |
|
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Article 94(1)(m) |
Annex V, point 23(p) |
|
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Article 94(1)(n) |
Annex V, point 23(q) |
|
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Article 94(1)(o) |
Annex V, point 23(r) |
|
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Article 94(1)(p) |
Annex V, point 23(s) |
|
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Article 94(1)(q) |
Annex V, point 23(t) |
|
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Article 94(2) |
Article 150(3)b |
|
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Article 95 |
Annex V, point 24 |
|
|
Article 96 |
|
|
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Article 97(1) |
Article 124(1) |
|
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Article 97(2) |
Article 124(2) |
|
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Article 97(3) |
Article 124(3) |
|
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Article 97(4) |
Article 124(4) |
|
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Article 98(1) |
Annex XI, point 1 |
|
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Article 98(2) |
Annex XI, point 1a |
|
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Article 98(3) |
Annex XI, point 2 |
|
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Article 98(4) |
Annex XI, point 3 |
|
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Article 98(5) |
Article 124(5) |
|
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Article 98(6) |
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Article 98(7) |
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Article 99 |
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Article 100 |
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Article 101 |
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Article 102(1) |
Article 136(1) |
|
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Article 102(2) |
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Article 103 |
|
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Article 104 |
Article 136 |
|
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Article 105 |
|
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Article 106(1) |
Article 149 |
|
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Article 106(2) |
|
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Article 107 |
|
|
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Article 108(1), first subparagraph |
Article 68(2) |
|
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Article 108(1), second subparagraph |
Article 3 |
|
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Article 108(1), third subparagraph |
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|
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Article 108(2) |
Article 71(1) |
|
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Article 108(3) |
Article 71(2) |
|
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Article 108(4) |
Article 73(2) |
|
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Article 109(1) |
Article 68(1) |
|
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Article 109(2) |
Article 73(3) |
|
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Article 109(3) |
|
|
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Article 110(1) |
Article 124(2) |
|
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Article 110(2) |
Article 23 |
|
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Article 111(1) |
Article 125(1) |
Article 2 |
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Article 111(2) |
Article 125(2) |
Article 2 |
|
Article 111(3) |
Article 126(1) |
|
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Article 111(4) |
Article 126(2) |
|
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Article 111(5) |
Article 126(3) |
|
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Article 111(6) |
Article 126(4) |
|
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Article 112(1) |
Article 129(1), first subparagraph |
|
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Article 112(2) |
Article 129(1), second subparagraph |
|
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Article 112(3) |
Article 129(1), third subparagraph |
|
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Article 113(1)(a) |
Article 129(3), first subparagraph |
|
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Article 113(1)(b) |
|
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Article 113(2)(a), first subparagraph |
Article 129(3), second subparagraph |
|
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Article 113(2)(b), first subparagraph |
|
|
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Article 113(2), second subparagraph |
Article 129(3), second subparagraph |
|
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Article 113(3), third subparagraph |
Article 129(3), third subparagraph |
|
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Article 113(3) |
Article 129(3), fourth to seventh subparagraph |
|
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Article 113(4) |
Article 129(3), eighth and ninth subparagraph |
|
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Article 113(5) |
Article 129(3), tenth and eleventh subparagraph |
|
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Article 114 |
Article 130 |
|
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Article 115 |
Article 131 |
|
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Article 116(1) |
Article 131a(1), first, second and third subparagraph |
|
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Article 116(2) |
Article 131a(1), fourth subparagraph |
|
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Article 116(3) |
Article 131a(2), first subparagraph |
|
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Article 116(4) |
Article 131a(2), second and third subparagraph |
|
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Article 116(5) |
Article 131a(2), fourth and fifth subparagraph |
|
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Article 116(6) |
Article 131a(2), sixth subparagraph |
|
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Article 116(7) |
Article 131a(2), seventh subparagraph |
|
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Article 116(8) |
Article 131a(2), eighth subparagraph |
|
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Article 116(9) |
Article 131a(2), ninth subparagraph |
|
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Article 117(1) |
Article 132(1), first to sixth subparagraph |
|
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Article 117(2) |
Article 132(1), seventh and eighth subparagraph |
|
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Article 117(3) |
Article 132(2) |
|
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Article 117(4) |
Article 132(3) |
|
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Article 118 |
Article 141 |
|
|
Article 119(1) |
Article 127(1) |
|
|
Article 119(2) |
Article 127(2) |
|
|
Article 119(3) |
Article 127(3) |
|
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Article 120 |
Article 72a |
|
|
Article 121 |
Article 135 |
|
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Article 122 |
Article 137 |
|
|
Article 123 (1) |
Article 138(1) |
|
|
Article 123(2) |
Article 138(2), first subparagraph |
|
|
Article 124 |
Article 139 |
|
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Article 125 |
Article 140 |
Article 2 |
|
Article 126 |
Article 142 |
|
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Article 127 |
Article 143 |
|
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Article 128 |
|
|
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Article 129 |
|
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Article 130 |
|
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Article 131 |
|
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Article 132 |
|
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Article 133 |
|
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Article 134 |
|
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Article 135 |
|
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Article 136 |
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Article 137 |
|
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Article 138 |
|
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Article 139 |
|
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Article 140 |
|
|
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Article 141 |
|
|
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Article 142 |
|
|
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Article 143 |
Article 144 |
|
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Article 144(1) |
Article 122a(9) |
|
|
Article 144(2) |
Article 69(4) |
|
|
Article 144(3) |
Article 70(4) |
|
|
Article 145 |
Article 150(1) |
|
|
Article 146 |
Article 150(1a) |
|
|
Article 147(1) |
Article 151(1) |
|
|
Article 147(2) |
Article 151(2) |
|
|
Article 148(1) |
Article 151a(3) |
|
|
Article 148(2) |
Article 151a(1) |
|
|
Article 148(3) |
Article 151b |
|
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Article 148(4) |
Article 151a(2) |
|
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Article 148(5) |
Article 151c |
|
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Article 149 |
|
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Article 150 |
|
|
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Article 151 |
|
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Article 152 |
Article 29 |
|
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Article 153 |
Article 30 |
|
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Article 154 |
Article 33 |
|
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Article 155 |
Article 40 |
|
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Article 156 |
Article 41 |
|
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Article 157 |
Article 42 |
|
|
Article 158 |
Article 42a |
|
|
Article 159 |
Article 43 |
|
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Article 160 |
|
|
|
Article 161(1) |
Article 156, sixth paragraph |
|
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Article 161(2) |
Article 156, fourth paragraph |
|
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Article 161(3) |
|
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Article 161(4) |
|
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Article 161(5) |
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Article 161(6) |
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Article 161(7) |
|
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Article 161(8) |
|
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Article 161(9) |
|
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Article 162(1) |
|
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Article 162(2) |
|
|
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Article 162(3) |
|
|
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Article 162(4) |
Article 157(1), third subparagraph |
|
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Article 162(5) |
|
|
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Article 162(6) |
|
|
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Article 163 |
Article 158 |
|
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Article 164 |
Article 159 |
|
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Article 165 |
Article 160 |
|
|
Annex I |
Annex I |
|
( 1 ) Treoir 2014/59/AE ó Pharlaimint na hEorpa agus ón gComhairle an 15 Bealtaine 2014 lena mbunaítear creat le haghaidh institiúidí creidmheasa agus comhlachtaí infheistíochta a théarnamh agus a réiteach agus lena leasaítear Treoir 82/891/CEE ón gComhairle, agus Treoracha 2001/24/CE, 2002/47/CE, 2004/25/CE, 2005/56/CE, 2007/36/CE agus 2011/35/AE, 2012/30/AE agus 2013/36/AE, agus Rialacháin (AE) Uimh 1093/2010 agus (AE) Uimh. 648/2012 ó Pharlaimint na hEorpa agus ón gComhairle (IO L 173, 12.6.2014, lch. 190).
( 2 ) OJ L 390, 31.12.2004, p. 38.
( 3 ) Rialachán (AE) Uimh. 1094/2010 ó Pharlaimint na hEorpa agus ón gComhairle an 24 Samhain 2010 lena mbunaítear Údarás Maoirseachta Eorpach (an tÚdarás Eorpach um Árachas agus Pinsin Cheirde) lena leasaítear Cinneadh Uimh. 716/2009/CÉ agus lena n-aisghairtear Cinneadh 2009/79/CE ón gCoimisiún (IO L 331, 15.12.2010, lch. 48).
( 4 ) Rialachán (AE) Uimh. 600/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 15 Bealtaine 2014 maidir le margaí in ionstraimí airgeadais agus lena leasaítear Rialachán (AE) Uimh. 648/2012 (IO L 173, 12.6.2014, lch. 84).
( 5 ) OJ L 309, 25.11.2005, p. 15.
( 6 ) Rialachán (AE) Uimh. 1095/2010 ó Pharlaimint na hEorpa agus ón gComhairle an 24 Samhain 2010 lena mbunaítear Údarás Maoirseachta Eorpach (an tÚdarás Eorpach um Urrúis agus Margaí), lena leasaítear Cinneadh Uimh. 716/2009/CE agus lena n‐aisghairtear Cinneadh 2009/77/CE ón gCoimisiún (IO L 331, 15.12.2010, lch. 84).
( 7 ) Rialachán (AE) 2019/2033 ó Pharlaimint na hEorpa agus ón gComhairle an 27 Samhain 2019 maidir leis na ceanglais stuamachta ar ghnólachtaí infheistíochta agus lena leasaítear Rialacháin (AE) Uimh. 1093/2010, (AE) Uimh 575/2013, (AE) Uimh 600/2014 agus (AE) Uimh 806/2014 (IO L 314, 5.12.2019, lch. 1).
( 8 ) Treoir (AE) 2019/2033 ó Pharlaimint na hEorpa agus ón gComhairle an 27. Samhain 2019 maidir le maoirseacht stuamachta ar ghnólachtaí infheistíochta agus lena leasaítear Treoracha 2002/87/CE, 2009/65/CE, 2011/61/AE, 2013/36/AE, 2014/59/AE agus 2014/65/AE (IO L314, 5.12.2019, lch. 1).;
( 9 ) Treoir (AE) 2015/849/AE ó Pharlaimint na hEorpa agus ón gComhairle an 20 Bealtaine 2015 chun cosc a chur ar úsáid an chórais airgeadais chun críocha sciúradh airgid agus maoiniú sceimhlitheoirí, lena leasaítear Rialachán (AE) Uimh. 648/2012 ó Pharlaimint na hEorpa agus ón gComhairle agus lena n-aisghairtear Treoir 2005/60/CE ó Pharlaimint na hEorpa agus ón gComhairle agus Treoir 2006/70/CE ón gCoimisiún (IO L 141, 5.6.2015, Lch. 73).
( 10 ) OJ L 331, 15.12.2010, p. 48.
( 11 ) Rialachán (AE) 2016/679 ó Pharlaimint na hEorpa agus ón gComhairle an 27 Aibreán 2016 maidir le daoine nádúrtha a chosaint i ndáil le sonraí pearsanta a phróiseáil agus maidir le saorghluaiseacht sonraí den sórt sin, agus lena n-aisghairtear Treoir 95/46/CE (An Rialachán Ginearálta maidir le Cosaint Sonraí) (IO L 119, 4.5.2016, lch. 1).
( 12 ) OJ L 157, 9.6.2006, p. 87.
( 13 ) OJ L 222, 14.8.1978, p. 11.
( 14 ) OJ L 193, 18.7.1983, p. 1.
( 15 ) OJ L 120, 15.5.2009, p. 22.
( 16 ) Commission Directive 2006/73/EC of 10 August 2006 implementing Directive 2004/39/EC of the European Parliament and of the Council as regards organisational requirements and operating conditions for investment firms and defined terms for the purposes of that Directive (OJ L 241, 2.9.2006, p. 26).
( 17 ) Treoir (AE) 2018/843 ó Pharlaimint na hEorpa agus ón gComhairle an 30 Bealtaine 2018 lena leasaítear Treoir (AE) 2015/849 maidir le cosc a chur le húsáid an chórais airgeadais chun críocha sciúrtha airgid nó maoinithe sceimhlitheoireachta, agus lena leasaítear Treoracha 2009/138/CE agus 2013/36/AE (IO L 156, 19.6.2018, lch. 43).
( 18 ) Rialachán (AE) 2017/2402 ó Pharlaimint na hEorpa agus ón gComhairle an 12 Nollaig 2017 lena leagtar síos creat ginearálta maidir le hurrúsú agus lena gcruthaítear creat sonrach maidir le hurrúsú agus lena gcruthaítear creat sonrach maidir le hurrúsú simplí trédhearcach caighdeánaithe, agus lena leasaítear Treoir 2009/65/CE, Treoir 2009/138/CE agus Treoir 2011/61/AE agus Rialachán (CE) 1060/2009 agus Rialachán (AE) Uimh. 648/2012 (IO L 347, 28.12.2017, lch. 35).
( 19 ) Rialachán (AE) 2023/2859 ó Pharlaimint na hEorpa agus ón gComhairle an 13 Nollaig 2023 lena mbunaítear pointe rochtana aonair Eorpach lena soláthraítear rochtain láraithe ar fhaisnéis atá ar fáil don phobal agus atá ábhartha do sheirbhísí airgeadais, do mhargaí caipitil agus don inbhuanaitheacht (IO L, 2023/2859, 20.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2859/oj).
( 20 ) Rialachán (AE) Uimh. 806/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 15 Iúil 2014 lena mbunaítear rialacha aonfhoirmeacha agus nós imeachta aonfhoirmeach maidir le réiteach institiúidí creidmheasa agus gnólachtaí infheistíochta áirithe faoi chuimsiú Sásra Réitigh Aonair agus Ciste Réitigh Aonair agus lena leasaítear Rialachán (AE) Uimh. 1093/2010 (IO L 225, 30.7.2014, lch. 1).
( 21 ) Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market and amending Directives 2002/65/EC, 2009/110/EC, 2013/36/EU and Regulation (EU) No 1093/2010 and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35).