Art. 5 Determination of the overall amount of the supervisory fee and application of the maximum overall limit per provider | Methodology for calculating the supervisory fee | DSA

1. Each year, the concerned provider of designated service or services shall pay a supervisory fee resulting from the basic amount, or the sum of basic amounts, calculated pursuant to Article 4 for the designated service or services it provides, and the adjustments applied pursuant to this Article.
1. The overall amount of the supervisory fee charged in a given year to a given provider of designated service or services shall not exceed the maximum overall limit equal to 0,05 % of its worldwide profit in the preceding financial year. Where a provider has consolidated accounts, the consolidated worldwide profits of the group to which that provider belongs shall be considered for the purposes of determining the maximum overall limit of the fee.
2. For the purposes of the first subparagraph of this paragraph, the worldwide profit shall be that resulting from the best available figures from the annual financial statements relating to the last full business year presented by the provider concerned, within the meaning of one of the following:
  1. the International Financial Reporting Standards applicable in accordance with Regulation (EC) No 1606/2002, where used by the provider;
  2. point 17 of Annex V or point 15 of Annex VI to Directive 2013/34/EU;
  3. any acceptable third country reporting standard, where neither point (a) or (b) are used by the provider.
1. Where the basic amount or the sum of basic amounts calculated pursuant to Article 4 for the designated service or services provided by a given provider exceeds the maximum overall limit set out in paragraph 2 of this Article, the overall amount of the supervisory fee charged to that provider shall be reduced to that limit.
1. The sum of any residual amounts not charged pursuant to paragraph 3 of this Article shall be charged to the remaining providers of designated services for whom the maximum overall limit is not reached, in proportion to the number of average monthly active recipients of the designated service, expressed as the coefficient (U) referred to in Article 4(2), and taking into account the period during which the service has been designated, expressed as the coefficient (T) referred to in Article 4(3), in accordance with the following formula:
  1. ${Pro‐quota_residual_charges_uncapped_designated_service}_{x} = \frac{Overall_residual_charges_ in_year_N}{\sum_{for_all_uncapped_designated_services_n} (T_{n} \times U_{n})} \times (T_{x} \times U_{x})$
2. Where the application of this paragraph triggers the applicability of the maximum overall limit for one or more remaining providers of designated service or services, paragraph 3 and this paragraph shall continue to apply until no residual amount remains.