S.L. 330.6 Art. 27Accessibility of information on ESAP.

(1) For the purpose of making the information referred to in regulation 9(6) accessible on ESAP, regulated entities referred to therein shall, when publicly disclosing such information, also submit it at the same time to the collection body:

Provided that for the purpose of this sub-regulation, the collection body shall be the Authority:

Provided further that such obligation shall apply with effect from 10th January 2030.

(2) The information referred to in sub-regulation (1) shall comply with the following requirements:

(a) it shall be submitted in a data extractable format or, where required by Union law or national law, in a machine-readable format;

(b) it shall be accompanied by the following metadata:

(i) all the names of the relevant entity to which the information relates;

(ii) the legal entity identifier of the regulated entity, as specified in accordance with point (b) of Article 7(4) of the ESAP Regulation;

(iii) the size of the regulated entity by category, as specified in accordance with point (d) of Article 7(4) of the ESAP Regulation;

(iv) the type of information, as classified in accordance with point (c) of Article 7(4) of the ESAP Regulation;

(v) an indication of whether the information contains personal data:

Provided that for the purposes of sub-paragraph (ii), the Authority shall ensure that regulated entities obtain a legal entity identifier. FIRST SCHEDULE

Capital Adequacy (Regulation 6) calculation of the supplementary capital adequacy requirements of the entities in a financial conglomerate referred to in regulation 6(1) shall be accordance with the technical principles and one of the methods this Schedule.

prejudice to the provisions (A) and (B), the Authority, when appointed with regard to a particular financial conglomerate, shall decide, after with the other relevant competent authorities and the financial itself, which method shall be applied by that financial conglomerate. a financial conglomerate is headed by a regulated entity authorised in Authority may determine which particular method among those described Schedule shall be used for the purpose of the calculation; and a financial conglomerate is not headed by a regulated entity, a those described in this Schedule shall be used for the purpose of the

Technical principles and form of the supplementary capital adequacy requirements method is used, when the entity is a subsidiary undertaking and has a deficit or, in the case of a non-regulated financial sector entity, a notional deficit, the total solvency deficit of the subsidiary has to be taken into Where, in the opinion of the Authority in this case, when appointed the responsibility of the parent undertaking owning a share of the limited strictly and unambiguously to that share of the capital, the may give permission for the solvency deficit of the subsidiary be taken into account on a proportional basis.

are no capital ties between entities in a financial conglomerate, the after consultation with the other relevant competent authorities, shall which proportional share will have to be taken into account, bearing in liability to which the existing relationship gives rise. technical principles of the method used for the calculation of the supplementary capital requirements of regulated entities in a financial conglomerate as laid down of this Schedule, the coordinator and, where necessary, other competent concerned, shall ensure that the following principles will apply:

the multiple use of elements eligible for the calculation of own funds at the level of the financial conglomerate (multiple gearing) as well as any inappropriate intra-group creation of own funds is not permissible; in order to ensure the elimination of multiple gearing and the intra-group creation of own funds, competent authorities shall apply by analogy the relevant principles laid down in the relevant sectoral rules; the solvency requirements for each different financial sector represented a financial conglomerate shall be covered by own funds elements in accordance with the corresponding sectoral rules; when there is a deficit own funds at the financial conglomerate level, only own funds elements which are eligible according to each of the sectoral rules (cross-sector capital) shall qualify for verification of compliance the additional solvency requirements;

(iii) where sectoral rules provide for limits on the eligibility funds instruments, which would qualify as cross-sector limits shall apply when calculating own mutatis mutandis level of the financial conglomerate;

(iv) when calculating own funds at the level of the financial competent authorities shall also take into account the effectiveness the transferability and availability of the own funds across legal entities in the group, given the objectives of the capital rules;

(v) where, in the case of a non-regulated financial sector entity, solvency requirement is calculated in accordance with Section Schedule, notional solvency requirement means the capital with which such an entity would have to comply under sectoral rules as if it were a regulated entity of that particular sector; in the case of asset management companies, requirement means the capital requirement set out in Article Directive 85/611/EEC; the notional solvency requirement financial holding company shall be calculated according rules of the most important financial sector in conglomerate.

II. Technical calculation methods Method 1: Accounting consolidation method The calculation of the supplementary capital adequacy requirements regulated entities in a financial conglomerate shall be carried out on consolidated accounts. The supplementary capital adequacy requirements shall be calculated difference between:

(i) the own funds of the financial conglomerate calculated the consolidated position of the group; the elements eligible that qualify in accordance with the relevant sectoral rules;

(ii) the sum of the solvency requirements for each different financial represented in the group; the solvency requirements for financial sector are calculated in accordance with the sectoral rules.

In the case of non-regulated financial sector entities which are not aforementioned sectoral solvency requirement calculations, a notional requirement shall be calculated. The difference shall not be negative.

Method 2: Deduction and aggregation method The calculation of the supplementary capital adequacy requirements regulated entities in a financial conglomerate shall be carried out on accounts of each of the entities in the group.

The supplementary capital adequacy requirements shall be calculated difference between:

(i) the sum of the own funds of each regulated and non-regulated sector entity in the financial conglomerate; the elements those which qualify in accordance with the relevant sectoral rules; and the sum of -- the solvency requirements for each regulated and non-regulated financial sector entity in the group; the solvency requirements shall be calculated in accordance with the relevant sectoral rules; and - the book value of the participations in other entities of the group. of non-regulated financial sector entities, a notional solvency shall be calculated. Own funds and solvency requirements shall be taken for their proportional share as provided for in regulation 6(9) and in with Section I of this Schedule.

difference shall not be negative. Combination method Authority in agreement with the other relevant competent authorities may combination of method 1 and method 2.

SECOND SCHEDULE Technical application of the provisions on intra-group transactions and risk concentration (Regulations 7 and 8)

coordinator, after consultation with the other relevant competent authorities, the type of transactions and risks regulated entities in a particular conglomerate have a duty to report in accordance with the provisions of and regulation 8(2) on the reporting of intra-group transactions and concentration.

defining or giving their opinion about the type of transactions and risks, the and the relevant competent authorities shall take into account the and risk management structure of the financial conglomerate. identify significant intra-group transactions and significant risk to be reported in accordance with the provisions of regulations 7 and coordinator, after consultation with the other relevant competent authorities conglomerate itself, shall define appropriate thresholds based on regulatory and/or technical provisions. overviewing the intra-group transactions and risk concentrations, the shall in particular monitor the possible risk of contagion in the financial the risk of a conflict of interests, the risk of circumvention of sectoral level or volume of risks.