ANNEX IV
Format of CSD records (Article 29(4) of Regulation (EU) No 909/2014)
Table 1
Transaction/Settlement instructions (flow) records
Table 2
Position (stock) records
| No | Field | Format |
|---|---|---|
| 1 | Identifiers of issuers for which the CSD provides the core service referred to in point 1 or 2 of Section A of the Annex to Regulation (EU) No 909/2014 | ISO 17442 Legal Entity Identifier (LEI) 20 alphanumerical character code, or Bank Identifier Code (BIC) for legal persons with the obligation to convert to LEI for the purposes of reporting to authorities |
| 2 | Identifier of each securities issue for which the CSD provides the core service referred to in point 1 or 2 of Section A of the Annex to Regulation (EU) No 909/2014 | ISO 6166 ISIN 12 character alphanumerical code |
| 3 | Identifier of each securities issue recorded in securities accounts not centrally maintained by the CSD | ISO 6166 ISIN 12 character alphanumerical code |
| 4 | Identifier of the issuer CSD or of the relevant third country entity performing similar functions to an issuer CSD for each securities issue referred to in point 3 | ISO 17442 Legal Entity Identifier (LEI) 20 alphanumerical character code, or Bank Identifier Code (BIC) with the obligation to convert to LEI for the purposes of reporting to authorities |
| 5 | For each securities issue referred to in points 2 and 3, the law under which the securities recorded by the CSD are constituted | ISO 3166 2 character country code |
| 6 | Country of incorporation of the issuers of each securities issue referred to in points 2 and 3 | ISO 3166 2 character country code |
| 7 | Issuers' securities accounts identifiers, in the case of issuer CSDs | Unique securities account identifier provided by the issuer CSD |
| 8 | Issuers' cash accounts identifiers, in the case of issuer CSDs | International Bank Account Number (IBAN) |
| 9 | Identifiers of settlement banks used by each issuer, in the case of issuer CSDs | ISO 17442 Legal Entity Identifier (LEI) 20 alphanumerical character code, or Bank Identifier Code (BIC) with the obligation to convert to LEI for the purposes of reporting to authorities |
| 10 | Participants' identifiers | ISO 17442 Legal Entity Identifier (LEI) 20 alphanumerical character code, or Bank Identifier Code (BIC) with the obligation to convert to LEI for the purposes of reporting to authorities |
| 11 | Participants' country of incorporation | ISO 3166 2 character country code |
| 12 | Participants' securities accounts identifiers | Unique securities account identifier provided by the CSD |
| 13 | Participants' cash accounts identifiers | Unique cash account identifier provided by the central bank |
| 14 | Identifiers of settlement banks used by the each participant | ISO 17442 Legal Entity Identifier (LEI) 20 alphanumerical character code, or Bank Identifier Code (BIC) with the obligation to convert to LEI for the purposes of reporting to authorities |
| 15 | Country of incorporation of settlement banks used by each participant | ISO 3166 2 character country code |
| 16 | Type of securities accounts: (i) CSD participant's own account; (ii) CSD participant's client individual account; (iii) CSD participant's clients omnibus account. | OW = own account IS = individually segregated account OM = omnibus account |
| 17 | End of day balances of securities accounts for each ISIN | Files, documents |
| 18 | For each securities account and ISIN, the number of securities subject to settlement restrictions, type of restriction and, where relevant, the identity of the beneficiary of the restriction at the end of day | Files, documents |
| 19 | Records of settlement fails, as well as of the measures adopted by the CSD and its participants to improve settlement efficiency, in accordance with the delegated acts adopted by the Commission on the basis of regulatory technical standards referred to in Articles 6(5) and 7(15) of Regulation (EU) No 909/2014 | Files, documents |
Table 3
Ancillary services records
| a 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 and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338). | |||
| No. | Ancillary Services under Regulation (EU) No 909/2014 | Types of records | Format |
|---|---|---|---|
| 1 | Organising a securities lending mechanism, as agent among participants of a securities settlement system | a) Identification of delivering/receiving parties, b) Details regarding each securities lending/borrowing operation, including volume and value of securities lent or borrowed, ISIN, c) Purpose of each securities lending/borrowing operations, d) Types of collateral, e) Collateral valuation. | Files, documents |
| 2 | Providing collateral management services, as agent for participants in a securities settlement system | a) Identification of delivering/receiving parties, b) Details regarding each operation, including volume and value of securities, ISIN, c) Types of collateral used, d) Purpose of the use of collateral, e) Collateral valuation. | Files, documents |
| 3 | Settlement matching, instruction routing, trade confirmation, trade verification | a) Identification of the entities for which the CSD provides services, b) Types of operations, c) Details regarding each operation, including volume and value of securities serviced, ISIN. | Files, documents |
| 4 | Services related to shareholders' registers | a) Identification of the entities for which the CSD provides services, b) Types of services, c) Details regarding each operation, including volume and value of securities serviced, ISIN. | Files, documents |
| 5 | Supporting the processing of corporate actions, including tax, general meetings and information services | a) Identification of the entities for which the CSD provides services, b) Types of services, c) Details regarding each operation, including volume and value of securities/cash serviced, beneficiaries of the operation, ISIN. | Files, documents |
| 6 | New issue services, including allocation and management of ISIN codes and similar codes | a) Identification of the entities for which the CSD provides the services, b) Types of services, c) Details regarding each operation, including ISIN. | Files, documents |
| 7 | Instruction routing and processing, fee collection and processing and related reporting | a) Identification of the entities for which the CSD provides the services, b) Types of services, c) Details regarding each operation, including volume and value of securities/cash serviced, beneficiaries of the operation, ISIN, purpose of the operation. | Files, documents |
| 8 | Establishing CSD links, providing, maintaining or operating securities accounts in relation to the settlement service, collateral management, other ancillary services | a) Details regarding the CSD links, including identification of CSDs, b) Types of services. | Files, documents |
| 9 | Providing general collateral management services as an agent | a) Identification of delivering/receiving parties, b) Details regarding each operation, including volume and value of securities serviced, ISIN, c) Types of collateral, d) Purpose of collateral use, e) Collateral valuation. | Files, documents |
| 10 | Providing regulatory reporting | a) Identification of the entities for which the CSD provides reporting services, b) Types of services. c) Details regarding the data provided, including the legal basis and the purpose. | Files, documents |
| 11 | Providing information, data and statistics to market/census bureaus or other governmental or inter-governmental entities | a) Identification of the entities for which the CSD provides services, b) Types of services. c) Details regarding the data provided, including the legal basis and the purpose. | Files, documents |
| 12 | Providing IT services | a) Identification of the entities for which the CSD provides the services, b) Types of services. c) Details regarding the IT services. | Files, documents |
| 13 | Providing cash accounts to, and accepting deposits from, participants in a securities settlement system and holders of securities accounts, within the meaning of point 1 of Annex I of Directive 2013/36/EU of the European Parliament and of the Councila | a) Identification of the entities for which the CSD provides the services, b) Cash accounts details, c) Currency, d) Deposits amounts, e) End of day balances of the cash accounts provided by the CSD or the designated credit institution (for each currency) | Files, documents |
| 14 | Providing cash credit for reimbursement no later than the following business day, cash lending to pre-finance corporate actions and lending securities to holders of securities accounts, within the meaning of point 2 of Annex I to Directive 2013/36/EU | a) Identification of the entities for which the CSD provides services, b) Types of services c) Details regarding each operation, including volume and value of securities/cash serviced, ISIN, d) Types of collateral used, e) Collateral valuation, f) Purpose of operations, g) Information about any incidents in relation to such services and remedial actions, including follow-up. | Files, documents |
| 15 | Payment services involving processing of cash and foreign exchange transactions, within the meaning of point 4 of Annex I to Directive 2013/36/EU | a) Identification of the entities for which the CSD provides the services, b) Types of services, c) Details regarding each operation, including volume of cash, and purpose of operation. | Files, documents |
| 16 | Guarantees and commitments related to securities lending and borrowing, within the meaning of point 6 of Annex I to Directive 2013/36/EU | a) Identification of the entities for which the CSD provides the services, b) Types of services, c) Details regarding each operation, including volume and value of securities/cash, and purpose of operation. | Files, documents |
| 17 | Treasury activities involving foreign exchange and transferable securities related to managing participants' long balances, within the meaning of points 7(b) and (e) of Annex I to Directive 2013/36/EU | a) Identification of the entities for which the CSD provides the services, b) Types of services, c) Details regarding each operation, including volume and value of securities/cash, and purpose of operation. | Files, documents |
Table 4
Business records
| No | Item | Format | Description |
|---|---|---|---|
| 1 | Organisational charts | Charts | Management body, senior management, relevant committees, operational units and all other units or divisions of the CSD |
| 2 | Identities of the shareholders or persons (natural or legal persons), that exercise direct or indirect control over the management of the CSD or that hold participations in the capital of the CSD and the amounts of those holdings | S = Shareholder/M = Member D = Direct/I = Indirect N = Natural person/L = Legal person Amount of the holding = Up to 20 numerical characters including decimals. At least one character before and one character after the decimal mark shall be populated. The decimal mark is not counted as a numerical character. The negative symbol, if populated, is not counted as a numerical character. | Shareholders or persons that exercise direct or indirect control over the management of the CSD or hold participations in the capital of the CSD (fields to be added for each of the relevant shareholder/person) |
| 3 | CSD participations in the capital of other legal entities | Free text Amount of the holding = Up to 20 numerical characters including decimals. At least one character before and one character after the decimal mark shall be populated. The decimal mark is not counted as a numerical character. The negative symbol, if populated, is not counted as a numerical character. | Identification of each legal entity (fields to be added for each legal entity) |
| 4 | Documents attesting the policies, procedures and processes required under the CSD's organisational requirements and in relation to the services provided by the CSD | Files, documents | |
| 5 | Minutes of management body meetings and of meetings of senior management committees and other committees of the CSD | Files, documents | |
| 6 | Minutes of the meetings of user committee(s) | Files, documents | |
| 7 | Minutes of the meetings with consultation groups composed of participants and clients, if any | Files, documents | |
| 8 | Internal and external audit reports, risk management reports, compliance and internal control reports, including responses from senior management to such reports | Files, documents | |
| 9 | All outsourcing contracts | Files, documents | |
| 10 | Business continuity policy and disaster recovery plan | Files, documents | |
| 11 | Records reflecting all assets and liabilities and capital accounts of the CSD | Files, documents | |
| 12 | Records reflecting all costs and revenues, including costs and revenues which are accounted separately in accordance with Article 34(6) of Regulation (EU) No 909/2014 | Files, documents | |
| 13 | Formal complaints received | Free text | For each formal complaint: information on complainant's name and address; date of receiving the complaint; names of all persons identified in the complaint; description of the nature of the complaint; content and outcome of the complaint; date when the complaint was resolved. |
| 14 | Information on any interruption or dysfunction of services | Free text | Records of any interruption or dysfunction of services, including a detailed report on the timing, effects of such interruption or dysfunction and remedial actions taken |
| 15 | Records of the results of the back and stress tests performed for the CSDs providing banking-type ancillary services | Files, documents | |
| 16 | Written communications with the competent authority, ESMA and relevant authorities | Files, documents | |
| 17 | Legal opinions received in accordance with the relevant provisions on organisational requirements provided in Chapter VII of Delegated Regulation (EU) 2017/392 | Files, documents | |
| 18 | Legal documentation regarding CSD link arrangements in accordance with Chapter XII of Delegated Regulation (EU) 2017/392 | Files, documents | |
| 19 | Tariffs and fees applied to the different services, including any discount or rebate | Free text |