Commission Implementing Regulation (EU) 2023/2526 of 17 November 2023 amending the implementing technical standards laid down in Implementing Regulation (EU) 2022/389 as regards the content lists of the information on individual data to be disclosed by competent authorities
Commission Implementing Regulation (EU) 2023/2526of 17 November 2023amending the implementing technical standards laid down in Implementing Regulation (EU) 2022/389 as regards the content lists of the information on individual data to be disclosed by competent authorities(Text with EEA relevance)THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EUOJ L 314, 5.12.2019, p. 64., and in particular Article 57(4) thereof,Whereas:(1)Commission Implementing Regulation (EU) 2022/389Commission Implementing Regulation (EU) 2022/389 of 8 March 2022 laying down implementing technical standards for the application of Directive (EU) 2019/2034 of the European Parliament and of the Council with regard to the format, structure, content lists and annual publication date of the information to be disclosed by competent authorities (OJ L 79, 9.3.2022, p. 4). lays down templates for the publication of the information that competent authorities have to disclose pursuant to Article 57(1) of Directive (EU) 2019/2034. That information concerns the composition of own funds and the own funds requirements by type of requirement, but is limited to investment firms that do not qualify as small and non-interconnected investment firms.(2)As small and non-interconnected investment firms can be numerous in certain Member States, the absence of publicly available information on the composition of own funds and the own funds requirements of those investment firms may distort a meaningful comparison of aggregated requirements by type across different Member States. Therefore, the templates laid down in Part 1 of Annex IV to Implementing Regulation (EU) 2022/389 should also refer to the data on the composition of own funds and own funds requirements by type of requirement for those investment firms that do qualify as small and non-interconnected.(3)Implementing Regulation (EU) 2022/389 should therefore be amended accordingly.(4)This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority after having consulted the European Securities and Markets Authority.(5)The necessary amendments to Implementing Regulation (EU) 2022/389 do not involve significant changes in substantive terms nor additional reporting burden on investment firms. In accordance with Article 15(1), second subparagraph, of Regulation (EU) No 1093/2010 of the European Parliament and of the CouncilRegulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331 15.12.2010, p. 12)., the European Banking Authority has not conducted open public consultations, nor analysed the potential related costs and benefits, considering that it would be highly disproportionate in relation to the scope and impact of the draft implementing technical standards concerned,HAS ADOPTED THIS REGULATION: