Annex IV | Instruction to report the value of total assets

Type of entity means a natural or legal person created and recognised as such under the national law of its place of establishment, which may, acting under its own name, exercise rights and be subject to obligations;	Instruction to report value of total assets in column B_01.02.0110
credit institutions means a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 of the European Parliament and of the Council (^32^); Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).	Information as specified in Template C40.00, Row 0410, Column 0010 of Annex X to Commission Implementing Regulation (EU) 2021/451(¹)Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (OJ L 97, 19.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2021/451/oj).
payment institutions means a payment institution as defined in Article 4, point (4), of Directive (EU) 2015/2366;, including payment institutions means a payment institution as defined in Article 4, point (4), of Directive (EU) 2015/2366; exempted pursuant to Directive (EU) 2015/2366	Value of the total assets in the statutory accounts
account information service providers means an account information service provider as referred to in Article 33(1) of Directive (EU) 2015/2366;	Value of the total assets in the statutory accounts
electronic money institutions means an electronic money institution as defined in Article 2, point (1), of Directive 2009/110/EC of the European Parliament and of the Council;, including electronic money institutions exempted pursuant to Directive 2009/110/EC means an electronic money institution benefitting from a waiver as referred to in Article 9(1) of Directive 2009/110/EC;	Value of the total assets in the statutory accounts
investment firms means an investment firm as defined in Article 4(1), point (1), of Directive 2014/65/EU;	Information as specified in template Z01.00, column 0090 of Annex I to Commission Implementing Regulation (EU) 2018/1624(²)Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (OJ L 277, 7.11.2018, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2018/1624/oj).
crypto-asset service providers means a crypto-asset service provider as defined in the relevant provision of the Regulation on markets in crypto-assets; authorised under Regulation (EU) 2023/1114	Value of the total assets in the statutory accounts
issuers of asset-referenced tokens means an issuer of asset-referenced tokens as defined in the relevant provision of the Regulation on markets in crypto-assets; authorised under Regulation (EU) 2023/1114	Value of the total assets in the statutory accounts
central securities depositories means a central securities depository as defined in Article 2(1), point (1), of Regulation (EU) No 909/2014;	Value of the total assets in the audited financial statements reported to competent authoritiesas defined in Article 46 pursuant to Article 41, point (a), of Commission Delegated Regulation (EU) 2017/392(³)Commission Delegated Regulation (EU) 2017/392 of 11 November 2016 supplementing Regulation (EU) No 909/2014 of the European Parliament and of the Council with regard to regulatory technical standards on authorisation, supervisory and operational requirements for central securities depositories (OJ L 65, 10.3.2017, p. 48, ELI: http://data.europa.eu/eli/reg_del/2017/392/oj).
central counterparties means a central counterparty as defined in Article 2, point (1), of Regulation (EU) No 648/2012;	Information as reported in "Public quantitative disclosure standards means a standard as defined in Article 2, point (1), of Regulation (EU) No 1025/2012 of the European Parliament and of the Council (^29^); Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012 on European standardisation, amending Council Directives 89/686/EEC and 93/15/EEC and Directives 94/9/EC, 94/25/EC, 95/16/EC, 97/23/EC, 98/34/EC, 2004/22/EC, 2007/23/EC, 2009/23/EC and 2009/105/EC of the European Parliament and of the Council and repealing Council decision 87/95/EEC and Decision No 1673/2006/EC of the European Parliament and of the Council (OJ L 316, 14.11.2012, p. 12). for central counterparties means a central counterparty as defined in Article 2, point (1), of Regulation (EU) No 648/2012;" of BIS/IOSCO, field 15.2
trading venues means a trading venue as defined in Article 4(1), point (24), of Directive 2014/65/EU;	Value of the total assets in the statutory accounts
trade repositories means a trade repository as defined in Article 2, point (2), of Regulation (EU) No 648/2012;	Value of the total assets in the statutory accounts
managers of alternative investment funds means a manager of alternative investment funds as defined in Article 4(1), point (b), of Directive 2011/61/EU;	Value of the total assets in the statutory accounts
management companies means a management company as defined in Article 2(1), point (b), of Directive 2009/65/EC;	Value of the total assets in the statutory accounts
data reporting service providers means a data reporting service provider within the meaning of Regulation (EU) No 600/2014, as referred to in Article 2(1), points (34) to (36) thereof;	Value of the total assets in the statutory accounts
insurance and reinsurance undertakings means a reinsurance undertaking as defined in Article 13, point (4), of Directive 2009/138/EC;	Information as specified in Annex II and Template S02.01, Row 0500, Column 0010, of Annex III to Commission Implementing Regulation (EU) 2023/894(⁴)Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (OJ L 120, 5.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2023/894/oj).
insurance intermediaries means an insurance intermediary as defined in Article 2(1), point (3), of Directive (EU) 2016/97 of the European Parliament and of the Council (^34^); Directive (EU) 2016/97 of the European Parliament and of the Council of 20 January 2016 on insurance distribution (OJ L 26, 2.2.2016, p. 19)., reinsurance intermediaries means a reinsurance intermediary as defined in Article 2(1), point (5), of Directive (EU) 2016/97; and ancillary insurance intermediaries means an ancillary insurance intermediary as defined in Article 2(1), point (4), of Directive (EU) 2016/97;	Value of the total assets in the statutory accounts
institutions for occupational retirement provision means an institution for occupational retirement provision as defined in Article 6, point (1), of Directive (EU) 2016/2341;	Total assets must equal the sum of all items separately identified on the assets side of the balance sheet and must also equal total liabilities
credit rating agencies means a credit rating agency as defined in Article 3(1), point (b), of Regulation (EC) No 1060/2009;	Value of the total assets in the statutory accounts
administrators of critical benchmarks means an administrator of ‘critical benchmarks’ as defined in Article 3(1), point (25), of Regulation (EU) 2016/1011;	Value of the total assets in the statutory accounts
crowdfunding service providers means a crowdfunding service provider as defined in Article 2(1), point (e), of Regulation (EU) 2020/1503 of the European Parliament and of the Council (^35^); Regulation (EU) 2020/1503 of the European Parliament and of the Council of 7 October 2020 on European crowdfunding service providers for business, and amending Regulation (EU) 2017/1129 and Directive (EU) 2019/1937 (OJ L 347, 20.10.2020, p. 1).	Value of the total assets in the statutory accounts
securitisation repositories means a securitisation repository as defined in Article 2, point (23), of Regulation (EU) 2017/2402 of the European Parliament and of the Council (^36^); Regulation (EU) 2017/2402 of the European Parliament and of the Council of 12 December 2017 laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation, and amending Directives 2009/65/EC, 2009/138/EC and 2011/61/EU and Regulations (EC) No 1060/2009 and (EU) No 648/2012 (OJ L 347, 28.12.2017, p. 35).	Value of the total assets in the statutory accounts
Non-financial entity means a natural or legal person created and recognised as such under the national law of its place of establishment, which may, acting under its own name, exercise rights and be subject to obligations;: ICT intra-group service provider means an undertaking that is part of a financial group and that provides predominantly ICT services to financial entities within the same group or to financial entities belonging to the same institutional protection scheme, including to their parent undertakings, subsidiaries, branches or other entities that are under common ownership or control;	Not applicable
Non-financial entity means a natural or legal person created and recognised as such under the national law of its place of establishment, which may, acting under its own name, exercise rights and be subject to obligations;: Other intra-group entity means a natural or legal person created and recognised as such under the national law of its place of establishment, which may, acting under its own name, exercise rights and be subject to obligations;	Not applicable
Non-financial entity means a natural or legal person created and recognised as such under the national law of its place of establishment, which may, acting under its own name, exercise rights and be subject to obligations;: ICT third-party service provider means an undertaking providing ICT services;	Not applicable